Decision of October 11, 2022, XI R 12/20.
A slaughterhouse that, when purchasing animals intended for slaughter, deducts the costs incurred during the slaughter (so-called “pre-costs”) from the purchase price for the respective animal, does not provide any other services to the suppliers of the animals if the processes underlying these costs are in the slaughterhouse’s own interest. The mere fact that a service received is contractually passed on to another person does not mean that it must have been provided by the service provider directly to the payer or by the service recipient to the payer.
Source: bundesfinanzhof.de
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