- The Verwaltungsgerichtshof in Austria has made a decision regarding a revision of the Finanzamt Österreich.
- The case involves a German GmbH that offers German language courses and cultural activities in Vienna.
- The Finanzamt denied the company’s request for tax exemption for their language courses.
- The company rented accommodation, classrooms, and dining facilities in a hotel in Vienna for their courses.
- The Bundesfinanzgericht partially granted the company’s complaint and amended the decision.
- The company had a branch in Austria and offered courses exclusively to foreign students aged 14-17.
- The Verwaltungsgerichtshof has overturned the previous decision due to the illegality of its content.
Source: ris.bka.gv.at
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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