- The input discusses the importance of input tax deduction for spa towns
- Many spa towns levy taxes on visitors for using their spa facilities
- The question arises whether these towns are entitled to input tax deduction
- The BFH ruled that if spa facilities are freely accessible to everyone, there is no exchange of services for tax purposes
- However, in the case of Island community B, where only tax-paying individuals could use the spa facilities, the BFH considered it as an exchange of services
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.
