Decision of the Bundesfinanzhof in Germany from 26 November 2019, case nr. VB 70/18
Even when a service is provided by main and subcontractors, the service provider and the service recipient – as is otherwise the case – are determined in accordance with the BFH case law according to the legal relationship on which the service is based.
A distinction is to be made from the subcontractor acting in its own name towards the main contractor, that the subcontractor, if he comes into direct contact with the customer of the main contractor, appears as his assistant and so far acts on his behalf.
Source: bundesfinanzhof.de (ECLI: DE: BFH: 2019: B.261119.VB70.18.0)
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