- Services provided by a self-employed driving instructor at a recognized vocational institution are exempt from VAT under § 4 Nr. 21 Buchst. b Doppelbuchst. bb UStG.
- The VAT exemption does not require contracts between the instructor and students; a contract between the instructor and the institution is sufficient.
- The plaintiff was a self-employed driving instructor working for a certified vocational training institution.
- The institution offered courses for professional driver’s licenses (classes C and D), supported by the Federal Employment Agency.
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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