Dominic Sauer
Books by this author
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2022openHPI
Non-taxable transaction according to § 1 (1) UStG/VAT Act in combination with § 2 (3) UStG/VAT Act a. F. Providing this service, the University of Potsdam does not constitute a Betrieb gewerblicher Art/Commercial Institution according to § 1 (1) No. 6 or § 4 KStG/Corporate Tax Act. If the legal characterization of our business is changed to a commercial institution subsequently, we reserve the right to invoice VAT additionally.
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