Guiding principles
1. Is the independent teacher according to § 4 No. 21 letter b double letter. bb UStG at a facility that meets the requirements of § 4 No. 21 letter a double letter. bb UStG, this facility must have been issued with the certificate specified there.
2. For a self-employed teacher, the tax exemption comes under § 4 No. 21 letter a double letter. bb UStG cannot be considered if he does not run an educational institution himself within the meaning of this provision, but has provided teaching services for an educational institution as an independent teacher.
3. Section 175 (1) sentence 1 no. 1 AO contains an authorization and an obligation of the tax authority to change the follow-up decision only insofar as the binding effect of the basic decision is sufficient.
Source: bundesfinanzhof.de
