In its ruling of July 3, 2014, V R 1/14, the BFH decided that fees are transitory items, even if they are owed jointly and severally by the entrepreneur and the service recipient.
This is contrary to Section 10.4 (4) sentence 1 UStAE. Accordingly, the would not be accepted as a transitory item if the trader paid the amounts jointly and severally with the recipient of the service. In the future, this criterion this criterion will no longer be relevant. Section 10.4 (4) will therefore be reworded.
Source: bundesfinanzministerium.de
