[:de]Der Europäische Gerichtshof hat am 12. Mai 2016 in der Sache C 520/14, Gemeente Borsele entschieden, dass eine lokale Behörde durch den Transport von Schulkindern keine unternehmerische Aktivität entfaltet und daher nicht steuerbar ist.
Link zur EuGH Entscheidung[:en]The CJEU judged on 12 May 2016 in the Case C 520/14, Gemeente Borsele, that a regional or local authority which provides a service for the transport of schoolchildren did not carry out an economic activity and was not therefore a taxable person.
Link to judgement[:es]The CJEU judged on 12 May 2016 in the Case C 520/14, Gemeente Borsele, that a regional or local authority which provides a service for the transport of schoolchildren did not carry out an economic activity and was not therefore a taxable person.