The revision procedure XI R 28/17 dealt with the sales tax treatment of expansion measures on a public municipal road, which serve to fulfill an official requirement. Esp. The question arose as to whether the VAT payable on input services as part of the expansion measures on a public municipal road entitles the entrepreneur to deduct input tax. If so, a decision had to be made as to whether the expansion measures carried out on the municipal road to meet an official requirement represent a payment for delivery, whereby the approval of the operation of a quarry under this requirement is to be viewed as consideration. If this question were again answered in the negative, it was still in question.
ECJ ruling of 16.09.2020, C-528/19, Mitteldeutsche Hartstein Industrie AG
Source: awb-international.de
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