- The BFH ruled that when a business provides horseback riding lessons along with additional services like accommodation and meals, these are generally considered independent main services for VAT purposes. Horseback riding instruction is typically for leisure and not considered school or university education, but in certain cases, it can serve educational or vocational training purposes. The court partially upheld the plaintiff’s claim for tax exemption on riding courses for children and youth, specifically for the “Große Pferdegruppe,” which prepares participants for a career as competitive riders. The BFH partially overturned the lower court’s decision, emphasizing that multiple services provided together can form a single economic service if they are closely linked.
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.
