- The Federal Fiscal Court (BFH) ruled that services funded by the Personal Budget are not automatically included in the calculation of the social threshold for VAT exemption under § 4 Nr. 16 UStG. The court found that the services provided by the plaintiff were not VAT-exempt because the costs were not covered by social insurance carriers in at least 25% of cases, as required by law. Instead, the Personal Budget was paid directly to the beneficiaries, who then paid the service provider, thus not meeting the 25% social quota. The Hessian Fiscal Court also denied the VAT exemption and dismissed the plaintiff’s appeal.
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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