Bundesfinanzhof, Urteil vom 18.12.2025 - V R 31/23

Full text bfh-urteil-v-r-31-23 - 65.52K (PDF document, opens in a new tab)
Title of press release/summary -
Press release No/summary -
Full text of press release -
ECLI Number ECLI:DE:BFH:2025:U.181225.VR31.23.0
ELI Number -
Original language of the decision allemand
Date of the document 18/12/2025
Originating court Bundesfinanzhof (DE)
Subject matter
  • Value added tax
EUROVOC topic
  • VAT
  • VAT rate
  • EU law
Provision of national law

UStG: § 4 Nr. 12 Satz 1 Buchst. g
Provision of EU law cited

https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:32006L0112-A135P1L1

https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:32006L0112-A98
Provision of international law

EGRL 112/2006: Art. 98, Art. 135 Abs. 1 Buchst. 1
Description

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