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- Title
Umsatzsteuerliche Fragen im Zusammenhang mit der Durchführung des Hessentags.
- Abstract
The article deals with value-added tax issues related to the implementation of the Hessentag. The Hessentag is considered a business operation of the organizing municipality, as the character of a folk festival predominates. Various services are provided, such as the provision of stands and the organization of events. Subsidies from the state of Hesse are considered non-taxable genuine subsidies. The article also explains the input tax deduction for legal entities under public law and that costs for non-economic activities do not allow for an input tax deduction. Input tax amounts must be divided if they are related to both taxable supplies eligible for input tax deduction and supplies that exclude input tax deduction. A simplification rule is proposed to divide the VAT amounts. These regulations apply from December 31, 2023. It is recommended to read Jacobs' contribution in the UR 2024 journal, page 481.
- Subjects
HESSE (Germany); TAX deductions; FOLK festivals; PUBLIC law; SUBSIDIES; VALUE-added tax; TAXATION
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 13, p514
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-731310