- The non-taxability of business transfers under German VAT law applies only to transactions between the previous business operator and the new owner
- This non-taxability does not extend to sales made to third parties
- A regional authority, along with a city and a county, were members of a purpose association to build and operate a swimming pool
- In 2013, the decision was made to dissolve the purpose association
- On February 26, 2014, a dissolution agreement was signed
- Under this agreement, the purpose association transferred its assets, including the swimming pool, to the regional authority
- The regional authority committed to maintaining the operation of the swimming pool until June 30, 2023
- The city and the county each made payments to the regional authority for this purpose
Source: datenbank.nwb.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.
