FG Hessen, press release from January 21, 2022 on judgment 1 K 736/19 from October 21, 2021 (nrkr – BFH Az.: VR 1/22): If a plaintiff only provides services that are remunerated by clients within the framework of their personal budget according to § 29 SGB IX, these are not subject to the VAT exemption according to § 4 No. 16 letter l UStG 2013.
Source: datev-magazin.de
