It is therefore clear that only relatively inexpensive bicycles can be provided without VAT being charged. It is to be hoped that the Federal Ministry of Finance will also clarify this in the UStAE, because the language is currently unfortunate and leaves room for interpretation. In purely linguistic terms, the opinion of Dr. Read Sterzinger very well from sentence 5 of section 15.24 paragraph 3 ( UStDD 4/2022, p. 12 – free for subscribers) .
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