The municipality of ***Gemeinde1*** operates the public elementary school ***Gemeinde1*** as a full-day school offering both classes and day care, which the Federal Fiscal Court considers a sovereign activity rather than an entrepreneurial one.
– The Federal Fiscal Court views the day care as a sovereign activity rather than an entrepreneurial one.
– The day care is conducted under a public-law special regulation and includes the exercise of sovereign powers, such as the use of educational measures.
– Providing meals for the students is considered an ancillary service to the primary sovereign service of care.
– There is no competitive situation with private child care providers, as the municipality is legally obliged to offer day care.
– Private providers cannot offer similar services, as the full-day school follows an educational concept that integrates both teaching and care.
Appeal has been filed
Source: lexisnexis.at
