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- Title
Ermäßigter Steuersatz für die Veranstaltung von Techno- und House-Konzerten.
- Abstract
The article examines the ruling of the German Bundesfinanzhof (BFH) federal tax court over the reduced tax rate for techno and house music concerts. Topics include interpretation of reduced tax rate for admission fees for such music performances under the Umsatzsteuergesetz (UStG) value added tax law; consideration of such performances as a concert if they take place regularly; dispute over whether the entrance fees from the club nights were subjected to discounted tax rate to the plaintiff.
- Subjects
TAX exemption; VALUE-added tax; CONCERTS; TICKET sales; MUSICAL performance; TAX rates; HOUSE music
- Publication
Umsatzsteuer-Rundschau, 2021, Vol 70, Issue 1, p26
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2021-700107