Value Added Tax (VAT) for attendance fees
Since the AIKW, as the organiser of scientific events, does not pursue its own economic interests, the attendance fees are in accordance with DIRECTIVE 2006/112/EC OF THE COUNCIL OF THE EU dated 28 November 2006 concerning the Common Value Added Tax System, CHAPTER 2, "Exemption for certain activities in the public interest." (Article 132) not subject to Value Added Tax.
The Directive 2006/112/EC is available for download here: