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A non-profit association has requested a ruling on the applicable VAT rate for a pharmaceutical trade fair that includes medical conferences. The Directorate General for Taxes (DGT) has determined that if the primary purpose is the commercial promotion of products, the reduced rate of 10% applies.
This ruling clarifies the tax treatment for organisers of pharmaceutical events, distinguishing between purely educational activities and those with a commercial promotional focus.
The tax team reviews your specific situation.
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