- The free transfer of a football stand and floodlight system by a club to its wholly-owned GmbH does not constitute a taxable withdrawal under § 3 Abs. 9a UStG.
- However, a VAT input tax adjustment under § 15a UStG may be required.
- The case involves a non-profit sports club that built facilities, claimed input tax, and later transferred use to its GmbH for football operations without charge.
- The tax office initially treated this as a taxable withdrawal, but this was not upheld.
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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