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- Title
Aktuelles zu Bildung und Sport in der Umsatzsteuer – Teil 1.
- Authors
Esteves Gomes, Cristian
- Abstract
The article "Current developments in education and sports in value added tax - Part 1" discusses planned legislative changes in the field of education and sports, as well as current communications from the Federal Ministry of Finance (BMF) on this topic. It explains innovations regarding the place of supply and media neutrality. The contribution highlights important problem areas and open questions, emphasizing the need for an adjustment in the legislative process to ensure legal certainty. It is pointed out that education and sports should be considered separately for value added tax purposes.
- Subjects
VALUE-added tax; EDUCATIONAL benefits; OPEN-ended questions; EDUCATIONAL change; ATHLETIC fields; FEDERAL aid to education; TAX planning
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 13, p477
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-731301