- The Austrian Supreme Administrative Court (VwGH) annulled a Federal Finance Court ruling concerning VAT for a municipality’s school aftercare services for 2021, 2022, and part of 2023.
- The municipality operated a non-integrated all-day primary school with afternoon care separate from lessons; the care included mandatory lunch and was offered only as a bundled service.
- The municipality charged parents cost-covering flat fees for the leisure/care and meal services; the care was provided by teachers in learning time and by employees of an external association in the leisure period.
- A 1995 VAT option had previously been filed for all of the municipality’s childcare facilities, and the municipality had treated the fees from aftercare and meals as VATable.
Source: ris.bka.gv.at
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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