- Decision made on May 29, 2024, V S 15/22
- “in camera” procedure (§ 86 para. 1 of the Fiscal Court Code) regarding reduced VAT rate
- BFH V. Senate
- Previous decision by BFH on November 15, 2023, Ref: V S 15/22
- The refusal of the defendant to provide additional documents is deemed unlawful
- Dispute over the application of reduced VAT rate for services provided by a non-profit entity
- The plaintiff requested the defendant to tax the entity’s services at the standard rate instead of the reduced rate
- The entity operated a laundry service specializing in healthcare sector
- The purpose of the entity was to provide assistance to disabled individuals through integration projects
- The plaintiff’s request was denied by the tax authority
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.
