- BFH ruling on input VAT deduction for health resorts
- Municipality operated health resort under municipal law
- Municipality financed facilities with spa tax income
- Tax authorities limited input VAT deductions
- CJEU ruling stated health resort facilities not subject to VAT
- Input VAT deduction denied for municipality in this case
Source: hub.kpmg.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.
Latest Posts in "Germany"
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format
- Accidental Double Taxation Due to IOSS and § 21a UStG Application on Same Transaction
- Germany Mandates E-Invoicing in EU Languages for B2B Transactions from 2025 to 2028
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
