- Kaffeefahrten are subject to margin taxation according to § 25 UStG
- Input tax exclusion for travel services even with negative overall margin
- Dispute over input tax deduction for bus costs and tax rate for dietary supplements
- BFH ruled that § 25 UStG does not apply to free trips
- Inclusion of travel services in margin taxation justified, even with negative overall margin
- Examination in the second instance whether fares were paid and input tax deduction is possible
- Plaintiff’s calculations in the second instance were taken into account
Source: haufe.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.
Latest Posts in "Germany"
- Germany Introduces Mandatory B2B E-Invoicing from 2027
- France vs Germany — Two Models, One Goal: Digital Control
- New VAT Rules for Deficit-Financed Public Facilities: Key Changes on Subsidies and Input Tax Deduction
- VAT Deduction for Deficit-Running Public Entities: New Rules Bring Legal Certainty for Municipalities
- Place of Supply for Warehouse Deliveries in Germany: BFH Decision on Customer Identification Timing
