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
Latest Posts in "Austria"
- Margin Scheme Applicability for Used Stairlifts: Requirements and Limits under § 24 UStG
- Input Tax Deduction for Preparatory Actions Toward Taxable Leasing Activities under § 12 UStG
- VAT Implications of Processing Primary Products in Agriculture and Forestry under § 22 UStG
- VAT Treatment of Voluntary Third-Party Payments to Musicians as Non-Taxable Subsidies
- No Input Tax Deduction for Services Not Actually Provided, Regardless of Invoice or Good Faith
