In a recent decision the Supreme Tax Court held that the local knowledge test for aspiring taxi drivers is a VAT-free service. Although the tax office and the court of first instance had ruled otherwise for several reasons, the Supreme Tax Court referred to the overriding EU VAT Directive for its conclusion in the case of dispute. Local knowledge tests for prospective taxi drivers are tax-free if Section 4 No. 22 Letter a UStG is interpreted in accordance with the guidelines as a training measure with direct reference to a profession.
Sources:
Latest Posts in "Germany"
- German VAT Guidelines on TOMS Breach EU Law, Court Rules; Impact on Non-EU Tour Operators
- VAT Triangular Transactions: Key Issues and Recent Case Law under Section 25b UStG
- Detailed Service Description Essential for Input Tax Deduction: FG Münster Ruling Highlights Invoice Requirements
- ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt
- VAT Liability of Damage Waiver Fees in Houseboat Rentals: Ancillary or Independent Service?
