In any case, there are serious doubts as to the legality of the contested decision after the 5th Senate of the BFH asked the ECJ for a preliminary ruling on whether the national allocation requirement of Section 4 No. 12 Sentence 2 UStG is compatible with Union law (BFH of May 26, 2021 , VR 22/20, BFH/NV 2021, p. 1316, the procedure is being conducted at the ECJ under file no. C-516/21). The ECJ proposal concerns the tax liability of the rental of permanently installed devices and machines.
BFH, decision of March 7, 2022, XI B 2/21 (ADV) , published on May 19, 2022
Source: haufe.de
