- The case involves the deduction of input tax in the context of spa facilities
- The provision of spa facilities by a municipality does not constitute a service for consideration under the VAT law
- The obligation to pay a tourist tax is not linked to the use of the facilities, but to the stay in the municipality
- The facilities are freely accessible to everyone without charge
Source: bundesfinanzhof.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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