Application of normal VAT rate on delivery of wood chips not contrary to EU law

The Court of Justice of the EU has ruled that the term ‘firewood’ refers to all wood that, on the basis of its objective properties, is exclusively intended to be burned. It is not against EU law that Germany excludes the supply of wood chips from the reduced rate.

Source Taxlive.nl

See also ECJ C-515/20 (Finanzamt A) – Judgment – Supply of wood chips may be excluded under national law from the reduced VAT rate

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