- Certification is required for tax exemption in private educational institutions for children and adolescents.
- Certification cannot be applied retroactively to periods before its validity or issuance.
- The clear wording of UStBLV and the VwGH decision on 6.9.2023 state that certification is a material requirement.
- Certification and the certificate are necessary to prove comparable objectives.
- Without certification, the proof of comparable objectives is not established, even if other conditions are met.
Source: 360.lexisnexis.at
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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