This was decided by the 5th Senate of the Münster Finance Court. The plaintiff had not made any performances within the meaning of Section 12 (2) No. 7 (a) UStG that were comparable to theater performances and concerts. The focus is not on the entertainment of an audience, but on the teaching character. Section 12 (2) No. 7 (c) UStG is not applicable, since the granting of the rights of use or exploitation under copyright law are not the main component of his services.
Source: stb-berning.de
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