Ermäßigter Steuersatz für Leistungen einer gemeinnützigen Einrichtung; Änderung des Abschn. 12.9 USt- AE.

The article reports on amendments made to Section 12.9 of German Umsatzsteuergesetz for reduced tax rate for services provided by a non-profit organization. It mentions a non-privileged economic business operation is the resale of blood components obtained in the apheresis process. It also mentions in the business area of ​​blood plasma collection for industrial further processing using apheresis methods, the market share of non-profit organizations predominates.