- The Federal Court of Justice ruling on the Distance Learning Protection Act affects VAT in the digital context.
- The ruling confirms VAT liability for many online educational offers, but exempts courses approved under the Act.
- The State Central Office for Distance Learning is responsible for issuing certificates for VAT exemption.
- A dispute arose over an online coaching contract lacking approval under the Act.
- The Higher Regional Court of Stuttgart upheld the claim for a refund due to the contract being void.
- The Federal Court of Justice rejected the appeal, requiring a refund of the course fee.
- The court interprets the provision of knowledge broadly, not requiring a minimum quality.
- The issue of physical separation in online coaching was left open, with recorded sessions considered asynchronous.
Source: kmlz.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.
