30.12.2022 Donation receipts for membership fees to music club not reco ... Membership fees paid to a charitable organization that promotes cultural activities which mainly serve the furtherance of recreational and leisure activities are not deductible as special personal expenses for income tax purposes. Categories: Supreme Tax Court casesKeywords: membership, donations, charitable organi ...
26.05.2020 Supermarket discount model "Membership" is subject to the st ... In its judgment of 18 December 2019 (XI R 21/18) published on 22 May 2020, the Supreme Tax Court ruled that the granting of a right to purchase goods at a reduced price (in the form of a "membership") constitutes an independent service for VAT purposes and not just a service ancillary to the subsequent sale of goods. Categories: Supreme Tax Court casesKeywords: membership, discount models, VAT rates
