- BFH ruling on input VAT deduction for health resorts
- Municipality operated health resort under municipal law
- Municipality financed facilities with spa tax income
- Tax authorities limited input VAT deductions
- CJEU ruling stated health resort facilities not subject to VAT
- Input VAT deduction denied for municipality in this case
Source: hub.kpmg.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.
