BGH Ruling on VAT Evasion in Ticket Resale: Determining Entrepreneurial Responsibility

• The BGH had to decide who is considered an entrepreneur when multiple individuals form a group to engage in ticket reselling.
• The issue was whether the group itself is seen as the entrepreneur, leading to tax evasion if no VAT declaration is submitted.
• Ticket reselling involves buying tickets for events and selling them at inflated prices.
• If individuals form a group to evade VAT by not submitting declarations, the group is not automatically the service provider and tax debtor.
• It depends on whether the individual acted on behalf of the group in dealings with the recipient, making the group responsible for the transaction.

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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