- Reduced tax rate for gastronomy services from 1.7.2020 to 31.12.2023, including dinner shows
- Issue with the application of the reduced tax rate
- Case involving the application of the reduced tax rate for restaurant and catering services
- Company organizing dinner shows faced challenges with tax calculations
- Court ruled that dinner shows are not eligible for the reduced tax rate, but an extended interpretation allowed for it
- Argument that other sectors besides gastronomy also benefited from the reduced tax rate
- Complexity of determining the tax rate for complex services with multiple components
Source: awb-international.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.