Bundesfinanzhof, Urteil vom 15.05.2025 - V R 23/24
| Cjelovit tekst |
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| Naslov priopćenja za medije / sažetka |
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| Broj priopćenja za medije / sažetka |
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| Cjelovit tekst priopćenja za medije |
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| Broj ECLI |
ECLI:DE:BFH:2025:U.150525.VR23.24.0 |
| Broj ELI |
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| Izvorni jezik odluke |
allemand |
| Datum dokumenta |
14/05/2025 |
| Sud porijekla |
Bundesfinanzhof (DE)
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| Područje |
- Porez na dodanu vrijednost
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| Područje EUROVOC |
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| Odredba nacionalnog prava |
UStG: § 1 Abs. 1 Nr. 1 Satz 1, § 4 Nr. 21 Buchst. b Doppelbuchst. bb, § 4 Nr. 21 Buchst. a Doppelbuchst. bb
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| Odredba prava Unije na koju se upućuje |
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| Odredba međunarodnog prava |
EGRL 112/2006: Art. 132 Abs. 1 Buchst. i und j
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| Opis |
Umsatzsteuerbefreiung für Unterrichtsleistungen selbständiger Lehrer an allgemein- und berufsbildenden Einrichtungen
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