Decision of May 29, 2024, V S 15/22 “in camera” procedure for reduced VAT rate.

• Decision made on May 29, 2024, V S 15/22
• “in camera” procedure (§ 86 para. 1 of the Fiscal Court Code) regarding reduced VAT rate
• BFH V. Senate
• Previous decision by BFH on November 15, 2023, Ref: V S 15/22
• The refusal of the defendant to provide additional documents is deemed unlawful
• Dispute over the application of reduced VAT rate for services provided by a non-profit entity
• The plaintiff requested the defendant to tax the entity’s services at the standard rate instead of the reduced rate
• The entity operated a laundry service specializing in healthcare sector
• The purpose of the entity was to provide assistance to disabled individuals through integration projects
• The plaintiff’s request was denied by the tax authority

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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