- The Lower Saxony tax court ruled that the tax exemption for workshops for the blind takes precedence over the intra-Community supply exemption.
- The court found that the tax exemption for workshops for the blind is a non-harmonized, national regulation, while the intra-Community supply exemption is a harmonized, EU regulation.
- The court also found that the tax exemption for workshops for the blind is a genuine tax exemption, while the intra-Community supply exemption is not.
- The court concluded that the tax exemption for workshops for the blind should take precedence to avoid multiple VAT charges.
- The court’s decision is being appealed to the Federal Fiscal Court.
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.
