The inauthentic tax exemption for the services of non-profit organizations whose statutory purpose is the practice or promotion of physical sports (§ 6 (1) Z 14 UStG) does not apply to the sale of tickets for professional football events, as the promotion of economic interest is predominant in this case, and no eligible purpose within the meaning of §§ 34 ff BAO is present. BFG, 24.8.2023, RV/7100570/2023
Source: leitnerleitner.com
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