27.04.2017 Municipality as a business for VAT 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. Categories: Supreme Tax Court casesKeywords: VAT business status, municipality, publi ...
