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Uniform Treatment of Main and Ancillary Services in German Tax Law: A Case Study

  • Auxiliary services share the VAT fate of the main service
  • Principle of unity of performance requires equal VAT treatment of main and ancillary services
  • Federal Fiscal Court decision on the judgment of the ECJ on the tax-exempt rental of a turkey breeding facility in a stable building
  • Judgment contradicts current administrative opinion and requires a reaction from the tax authorities.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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