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- Title
Steuerbare Umsätze, Unternehmereigenschaft und Vorsteuerabzug einer Kurgemeinde.
- Authors
Küffner, Thomas; Sterzinger, Christian
- Abstract
The present text deals with the value-added tax treatment of spa facilities in a spa town. It discusses whether the provision of spa facilities in exchange for a spa tax can be considered as taxable turnover. It is determined that this is the case if the spa facilities are not freely and without charge accessible to everyone. The tax court has ruled that the plaintiff is entitled to full input tax deduction. The Federal Fiscal Court, despite a decision by the European Court of Justice, adheres to its previous case law, according to which the provision of spa facilities in exchange for a spa tax constitutes a taxable service. It is emphasized that the free provision of spa facilities to residents is to be classified as non-economic activity. The tax court must conduct further investigations to determine whether the entire business of the plaintiff should be subject to taxation.
- Subjects
SPA towns; TAX courts; TAX deductions; LEGAL judgments; FEDERAL courts
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 8, p296
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730804