A self-employed educational assistant can also invoke Art. 132 Para. 1 Letter h of the VAT Directive for the tax exemption of the care services provided by him if the costs for these services are billed via a partnership and are therefore (only) indirectly borne by a public child and youth welfare organization. Since January 1, 2008, the services of a self-employed educational advisor according to § 4 No. 25 letter b double letter. bb UStG are tax-free if they were paid in full or for the most part directly or indirectly by public youth welfare organizations in the previous calendar year.
Source: bundesfinanzhof.de
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