If a task is transferred by contract without a specific legal basis, this does not lead to recognition within the meaning of Art. 132 Para. 1 Letter g and i of the VAT Directive as an institution. Likewise, the assumption of costs for a specific task can only lead to a recognized institution within the meaning of Art. 132 Para. 1 Letter g and i VAT Directive if there is a legal basis for the payment.
Source: bundesfinanzhof.de
