- The Ministry of Finance of Mecklenburg-Vorpommern issued a statement on whether general contributions for school materials are subject to VAT
- § 2b UStG regulates the taxation of public entities and defines when they are considered entrepreneurs
- Public entities are generally not considered entrepreneurs, unless they engage in activities that compete with private businesses
- It is important to determine if there is a exchange of services before assessing if VAT applies.
Source: datenbank.nwb.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.
