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FG monster facilitates conferences of organizations of patients

A low flat tax on income through the exhibition of the finance Court (FG) Munster wants profit patient organizations, the organization of conferences easier. Revenue of state-owned companies on the sidelines of the conference, organize an exhibition and then are subject to a reasonable lump sum taxes, such as FG on Monday, 15. May 2017, announced the government decided (AZ.: 15 was 2127/14 ao). However, review of the Federal Trade Commission.

Incorrect treatment has no serious consequences for the patient, it is legally irrelevant. (Photo: Zerbor/fotolia.Com)

Large organisations often arrange the conferences to inform about its members and other patients about the most important medical innovations. On the sidelines of these conferences there is often an exhibition on pharmaceutical and device manufacturers on the visitors to the exhibition their products. Patients can get a quick overview, and patient groups can be financed by the booth fees to the Congress in part.

(Photo: American stock/fotolia.Com)

The conference itself is free so-called the purpose of process control, because it serves the direct purpose of the assembly. Like this show, but commercial operation of all corporate income tax must be paid. In this case, the law favors, but the proceeds from the non-profit association through “advertising from companies that experience in connection with tax-advantaged activities ( … )”. Then, only 15 percent of the revenue in a lump sum as taxable profit. A classic example of this is Jersey and perimeter advertising in sports.

In the event of a dispute, the patients organized a biennial medical conference and in particular to pharmaceutical companies. In Congress, in the year 2011 the club took just under 40, 000 euros booth fees by nearly 6000 euros (15 percent) as profit.

The IRS wanted to tax ordinary income the best. Because the assembly did not “commercials” and is just providing the standing surfaces that the company can learn. The IRS rely on the judgement of the FG Hamburg from 16. June 2006 (AZ.: 2 was No. 10/05).

Compared to the FG monster voice now and turned to the booth fees instant revenue equal to advertising. In both cases, the facts of the case sun similar. In the sports team’s Jersey to the declaration only, since the tax-advantaged sport events that take place. In accordance with the manufacturer concerned here only with the tax beneficiary of the Congress can be conceived because the working of Congress I want to appeal to visitors.

Because the opposition to the Hamburg Government, FG monster was, however, against this, government of 22. March 2017, the revision of the federal financial Court in Munich. mwo/fle

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Important note:This article contains only general information and should not for self-diagnosis or the treatment used. It’s not a substitute for a doctor’s visit.

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