Michaela Merz

Supply Chain in Germany: new important Federal Fiscal Court decisions

Leave a comment

652422_web_R_K_by_lichtkunst.73_pixelio.deOn 8 April 2015, the Federal Fiscal Court published two judgments regarding zero-rated intra-Community supplies within a chain transaction: XI R 30/13 and XI R 15/14 (subsequent decision in the legal case VSTR, ECJ, Sept. 27, 2012 – C-587/10).

In short, the Federal Fiscal Court set new criteria regarding the determination of the supply, to which the transport is ascribed, which is not in line with the actual criteria of the German legal practice. This is important as only the supply can be tax exempt to which the transport is ascribed.

The Court ruled that it is decisive when the second person acquiring the goods receives the power to dispose of the goods. The Court ruled in the second case that this also applies, if the last person in the supply chain acquiring the goods transports or dispatches the goods.

Conclusion: the transportation order to which the German legal practice has always referred to in supply chain transactions seems to have to change and new rules by the German Tax Authority are to be expected.

For further details follow the Link: http://www.bfhurteile.de/index.php

 

Bildquelle: lichtkunst.73 / pixelio.de

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s