- Decision dated 11 August 2025 regarding cross-border care services and VAT exemption
- Case number V B 63/24
- European Court of Justice reference ECLI:DE:BFH:2025:B.110825.VB63.24.0
- Preceding case from Cologne Finance Court dated 25 September 2024 with case number 9 K 728/18
- The revision is allowed to clarify the legal question about recognition as a social character institution under Article 132 of Directive 2006/112/EC
- The question involves determining which member state’s law applies when the place of service and the business location are in different member states
- The Senate refrains from presenting the facts and further reasoning
Source: bundesfinanzhof.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.
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