- Question of whether a single service or separate services are provided by a business to a recipient
- Issue of unity of services is of interest to national tax courts and the ECJ
- Niedersächsisches FG ruled that combined swimming pool and sauna use constitutes a single service
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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