- The Ministry of Finance of Mecklenburg-Vorpommern issued a statement on whether general contributions for school materials are subject to VAT
- § 2b UStG regulates the taxation of public entities and defines when they are considered entrepreneurs
- Public entities are generally not considered entrepreneurs, unless they engage in activities that compete with private businesses
- It is important to determine if there is a exchange of services before assessing if VAT applies.
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.
Latest Posts in "Germany"
- Second BMF Letter on E-Invoicing: New Error Categories and VAT Deduction Implications
- Full Mineral Oil Tax Due for Unauthorized Mixing; Taxpayer Liable Regardless of Mixing Circumstances, BFG 2025
- Customs Classification of Composite Materials: Key Criteria and Recent BFG and VwGH Decisions
- VAT Exemption for Independent Teachers’ Instruction at Vocational and General Education Institutions Confirmed
- VAT Exemption for Independent Teachers’ Educational Services at Vocational Institutions Confirmed by BFH
