Examples Of Opening Prayer

release Late of apartments to prostitutes

In a procedure for the granting of legal aid (PKH), the Federal Fiscal Court held that the assignment of rooms to prostitutes to practice their profession no tax-free performance in the sense of § 4 No. 12 letter from a VAT Law and Article 13B recital B of Directive 77/388/EEC (BFH, Order of 29.9.2010 - XI S 23/10 (PKH), NV).

The case before the BFH:
The Tax Court dismissed the action brought by the applicant for the coveted sales tax exemption allowed for a deviation from the decision of another financial court, the appeal to the BFH, however (see, FG Dusseldorf, Judgement of 9:10 .1996 - 5 K 7121/92 U). The applicant is now requesting the approval of PKH and founded the previously appealed to the infringement of substantive law. The FG had particular § 4 No. 12 letter a VAT Law and Article 13 B recital B of Directive 77/388/EEC (or Article 135 of the VAT Directive) misinterpreted.

The BFH further: The
by the applicant with its proposed revision Prosecution offers no reasonable prospect of success. Because the Tax Court has the necessary summary examination erred in law in holding that the release of the rooms to prostitutes to practice their trade in the dispute no tax-free performance in the sense of § 4 No 12 letter a VAT Law and of Article 13B recital B Directive 77/388/EEC. After the recent case law of the BFH, instead of a lease in the sense of § 4 No 12 letter a UStG present a contract sui generis, when creating the homeowner by measures or devices, an organization and maintains that promotes the commercial sexual immorality of the inhabitants (BFH, Judgement of 08/10/1961 - V U 95/60). A tax-free land rent is available on the other hand, if a homeowner leaves room to prostitutes, but not a bordello or brothel-like operating another can be determined by the owner, created and maintained organization for the promotion of commercial immorality of the residents, which - in some cases for many years - in have the house their permanent residence (BFH, Judgement of 08.10.1961 - V U 31/61). The ECJ has clarified the meantime, that "the duration of land use is a major element of a lease" forms (see ECJ, Judgement of 18.1.2001 - C-150/99). Against this background, the Tax Court's decision that the circumstances for a total consideration provision of residential accommodation of the applicant to give a stamp of its own kind, which can no longer be regarded as a pure lease, not to criticize law revision.

Source: NCA provides database