In a recent decision the Supreme Tax Court dealt with the provision of services by public bodies under German VAT law. If the economic activities of a public body are not outstanding and distinct from its overall activities it is not a taxable business for VAT and thus not eligible to deduct input VAT incurred on the underlying costs.
The Supreme Tax Court has turned to the ECJ with a preliminary question on the Sixth Directive requirement for the VAT ID of the immediate non-community customer of goods delivered to an EU end user.
