16. Mai 2022 Value Added Tax: No automatic exemption for sports services Abandoning its previous case law, the Supreme Tax Court held that sports clubs cannot invoke a general VAT exemption based on the EU VAT Directive. Due to the result of an earlier ruling by the ECJ which was initiated by the Supreme Tax Court, the relevant Article 132(1)(m) of the VAT Directive 2006/112 does not a priori extend to all sports-related services provided by nonprofit organizations. Kategorien: Supreme Tax Court casesSchlagwörter: golf, VAT Exemption, sports services, sp ...
22. Juni 2011 Golf club charges for instruction VAT-free The Supreme Tax Court has held that the charges of a golf club for individual instruction by employees are free of VAT under a direct application of the Sixth Directive. Kategorien: Supreme Tax Court casesSchlagwörter: exemption, golf, instruction
