Using the Bugnet Issue Tracker database
Motor vehicle tax | No tax exemption for transport to day care (BFH)
The connection required for a tax exemption according to § 3 No. 5 KraftStG between the transport of a sick person and his medical treatment does not exist if people are transported to a day care center (published on).
Background: According to § 3 No. 5 KraftStG, the keeping of vehicles is exempt from vehicle tax as long as they are used exclusively in the fire service, in disaster control, for purposes of civil air protection, in the event of accidents, in the rescue service or to transport sick people. A further requirement is that the vehicles are externally recognizable as being intended for these purposes. In the case of vehicles that are not approved for the federal government, a state, a municipality, a municipal association or a special purpose association, it is also a prerequisite that they are adapted to the designated purposes according to their design and equipment.
Facts: The plaintiff operates a driving service. It is in dispute whether the tax exemption according to § 3 No. 5 KraftStG is to be granted for vehicles that are used exclusively for patient transport, for a minibus equipped with a ramp and fastening devices for wheelchairs, which transports people for medical treatment and in day care facilities become.
The plaintiff applied to the main customs office for an exemption from vehicle tax in accordance with Section 3 No. 5 KraftStG. The main customs office refused to grant the requested tax exemption and set vehicle tax for the vehicle against the plaintiff.
The main customs office rejected the plaintiff's objection. The FG upheld the action ().
The BFH considered the main customs office's revision to be justified and overturned the FG judgment:
The present - alone - disputed factual feature of the exclusive use of the vehicle for patient transport requires that sick people are transported.
The judgment of the FG is to be set aside, since the FG after § 3 No. 5 KraftStG required connection between the illness of the person being transported and the need for their transport for medical treatment overlooked.
The FG has considered it sufficient for the use of a vehicle to transport the sick that often only caring activities are carried out at the destination of the transport - the day care center. The connection with medical treatment should nevertheless be affirmed, since the stay through supportive measures ultimately serves to maintain a life worth living and helps to improve the condition caused by the illness.
With this legal understanding, however, the FG leaves the framework drawn for the tax exemption for the acceptance of the use of a vehicle for patient transport. The main purpose of the transport is to Bring the transported person to a facility in which only supervisory measures are providedso it does not serve to bring a sick person in need of treatment to the necessary medical treatment.
However, the wording of the exemption under Section 3 No. 5 KraftStG cannot be interpreted as meaning that the tax exemption also includes the transportation of people to care that is subject to social law or generally socially valuable offers. Such a tax exemption would require an expanding legal regulation.
Source:; NWB database (RD)
- Tekken 6 psp how to use broadsword
- Jacek strojny przewodnik duchowy
- What is cuachalalate in english
- Characteristics of those who wait
- China wholesale online cell phones
- How many tomotherapy treatments are necessary
- WhatsApp last seen apk mania
- Del Paxton drummer for who
- See you when you get there instrumental
- How does the thermolipid stack taste
- What is oil and gas economy table
- Liquid transposer ftb where my refund
- Akhan jor meaning whatsapp
- Smdmf module what is it
- Entire home audio intercom systems
- How to Reset Sanji Auto Alarm
- Drax versus Hulk who wins the vote
- How did this father die
- What is btho cancer
- Meaning of Xoxo in WhatsApp two
- Nlcb results play when lincoln
- Tashi Jong incense wholesale
- How to program remote ncz mb1k
- How to count certain words in Excel