BFH-Urteil vom 13.11.2024 - XI R 31/22
| Text integral |
|
| Titlul comunicatului de presă/rezumat |
Flugunterricht ist grundsätzlich nicht umsatzsteuerfrei |
| Numărul comunicatului de presă/rezumat |
Nummer 007/25 |
| Textul integral al comunicatului de presă |
- |
| Număr ECLI |
ECLI:DE:BFH:2024:U.131124.XIR31.22.0 |
| Număr ELI |
- |
| Limba originală a deciziei |
allemand |
| Data documentului |
13.11.2024 |
| Instanța autor |
Bundesfinanzhof (DE)
|
| Materie |
|
| Materie EUROVOC |
-
|
| Dispoziție de drept național |
UStG § 4 Nr. 22 Buchst. a
|
| Dispoziție de drept al Uniunii citată |
-
|
| Dispoziție de drept internațional |
Richtlinie 2006/112/EG Art. 132 Abs. 1 Buchst. i
|
| Descriptiv |
Flugunterricht ist kein Schul- oder Hochschulunterricht
|
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
MpJmxmmhgyxPmszu