Tax & Legal

Categories: All (2 found)

1. 02.09.2025

   Services provided by a prevention and personal development c ...

   In a most recent decision, the Supreme Tax Court held that the activity of a prevention and personal development coach may be exempt as a provision of children's or young people's education within the meaning of Article 132 paragraph 1 letter i of the VAT Directive. In the absence of a formal recognition procedure an institution with the same objective can in any case be assumed if the institution's entire entrepreneurial objective is aimed at educating children and young people.

   Categories: Supreme Tax Court cases

   Keywords: training seminars, educational events
2. 26.01.2011

   Trade association seminar VAT

   The Supreme Tax Court has held that trade association seminars are, as such, VAT-free, although opulent meals in the interests of networking are not.

   Categories: Supreme Tax Court cases

   Keywords: Seminar, trade association seminars, net ...