- A provider authorized for employment promotion who takes over an independent organizational unit during company restructuring provides a service to the former employer, including additional compensation amounts.
- This service is not exempt from VAT as a service closely linked to social welfare and social security under EU law.
- The plaintiff’s appeal against the previous court decision was dismissed as unfounded, and the plaintiff must bear the costs.
- The defendant withdrew their appeal, and thus must bear their own costs.
Source: bundesfinanzhof.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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