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- Title
Ernährungscoaching und Ernährungsberatung – Sportliche Aktivitäten und Aktivitäten in den Bereichen des körperlichen Wohlbefindens und der körperlichen Fitness – Begriffe ‚einheitlich komplexe Leistung', ‚Nebenleistung zur Hauptleistung' und ‚Selbständigkeit der Leistungen
- Abstract
The article focuses on sporting activities and activities in the fields of physical well-being and the physical fitness under the value-added tax (VAT) Directive. It mentions recovery notice on VAT for services of nutritional coaching and nutritional advice and for services relating to sporting activities and physical wellbeing activities and physical fitness. It also mentions customer provides a service in the field of the nutrition coaching.
- Subjects
PHYSICAL fitness; WELL-being; VALUE-added tax; SPORTS law; NUTRITION
- Publication
Umsatzsteuer-Rundschau, 2021, Vol 70, Issue 14, p550
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2021-701405