5/16/2023 0 Comments Ran world gs exception![]() Of the Sixth Council Directive 77/388/EEC of on the harmonisation of the laws of the Member States relating to In this case the Bundesgerichtshof (Federal Court of Justice), Germany, has submitted two questions on the interpretation Of the Member States on turnover taxes – Common system of valued added tax: uniform basis of assessment – Other cultural bodies recognised by the Member State concerned – Soloist (included thereunder?) – Activities in the public interest – Concert with primarily commercial aims (included thereunder?)))ġ. ((Reference for a preliminary ruling from the Bundesgerichtshof – Interpretation of Article 13A(1)(n) of the Sixth Council Directive 77/388/EEC of on the harmonisation of the laws (Reference for a preliminary ruling from the Bundesgerichtshof (Germany)) VAT - Sixth Directive - Exemptions for certain activities in the public interest - Body - Meaning - Services performed by a natural person - Cultural services by a soloist. Reference for a preliminary ruling: Bundesgerichtshof - Germany. Opinion of Mr Advocate General Geelhoed delivered on 14 November 2002.Ĭriminal proceedings against Matthias Hoffmann. ![]() ![]() # VAT - Sixth Directive - Exemptions for certain activities in the public interest - Body - Meaning - Services performed by a natural person - Cultural services by a soloist. # Reference for a preliminary ruling: Bundesgerichtshof - Germany. # Criminal proceedings against Matthias Hoffmann. Opinion of Mr Advocate General Geelhoed delivered on 14 November 2002.
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