Re: [Debconf-team] Trusted Organisation status for DebConf15's legal entity

[Andreas Barth <aba@ayous.org>]

* martin f krafft (madduck@debian.org) [140427 08:31]:
> also sprach Andreas Barth <aba@ayous.org> [2014-04-27 01:09 +0200]:
> > If you get money where you provide some value for (and sponsorship
> > might fall into that category, if e.g. logos are shown somewhere),
> > then this money is VAT-taxable (unless one of the exceptions of
> > the Umsatzsteuergesetz is applicable) if it is more than a certain
> > limit, and the amount of money debconf is using is well above that
> > limit.
> 
> § 4 Abs. 22 röm. a) UStG is what I am aiming for:
> 
>   Von den unter § 1 Abs. 1 Nr. 1 fallenden Umsätzen sind steuerfrei:
>   […]
>   22. a) die Vorträge, Kurse und anderen Veranstaltungen
>       wissenschaftlicher oder belehrender Art, die […] von
>       Einrichtungen, die gemeinnützigen Zwecken […] dienen,
>       durchgeführt werden, wenn die Einnahmen überwiegend zur
>       Deckung der Kosten verwendet werden,

I know that one, I'm using it somewhere else.

However, one need to check if all of Debconf falls into that, or if
parts don't. Tax authorities don't necessarily consider one event
"treated all as one", see e.g. page 39, nr 206 of
http://www.bestellen.bayern.de/shoplink/06003006.htm

Sponsoring is sometimes considered to be "Wirtschaftlicher
Geschäftsbetrieb", see Sponsoringerlass, BMF-letter from 18.2.1998, 
IV B 2 - S 2144 - 40/98 - IV B 7 - S 0183 - 62/98

That is why I said "some more complexity". There is the possibility to
get a binding answer from tax authorities beforehand, and that could
be VAT-free, but that still keeps the point "more complex".



Andi