- The Lower Saxony Fiscal Court recently decided on the taxability and obligation of membership fees paid to a sports club
- The court ruled that the membership fees are taxable but not subject to tax according to § 4 No. 22 letter b UStG
- The decision is relevant for both the original services and the input tax deduction from input services
- A sports club treated membership fees as taxable and obligatory in order to deduct input tax from the construction of a synthetic turf field
- The tax office…
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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