Court holds that voluntary foundation awards for art events are not taxable income requiring advance withholding.

The Administrative Court ruled that a 10,000 mark payment made by a foundation to an artist for declining to hold a gala was not taxable income. The foundation argued the sum was a discretionary recognition award rather than compensation for services, while the tax authority contended it constituted taxable remuneration. The court decided the payment was a voluntary grant based on the artist's specific achievement, not a payment for work performed, thus exempting it from advance withholding requirements under the Income Tax Act.