- The Saarland Fiscal Court denied VAT exemption to a martial arts school due to lack of certification from the relevant state authority.
- The court rejected direct reliance on EU law (Art. 132(1)(i) VAT Directive) because the school is not a recognized eligible institution.
- The decision does not categorically exclude the possibility of VAT-exempt activities by martial arts schools.
- The Federal Fiscal Court (BFH) has allowed an appeal (revision) in this case.
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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