- The letter discusses VAT exemption for leasing operating equipment.
- It references case law to clarify when operating equipment is considered an ancillary service to building leasing.
- Examples provided include rooftop PV systems, sports halls, and swimming pools.
Source: umsatz-steuer-beratung.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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