Fees for connection to a local liquid gas supply network are subject to the reduced tax rate as “supply of gas” in the same way as gas house connections. Laying a connection from a (private) liquid gas tank to the lines of the consumer in the house or up to a house entry is not favored, as this is not a connection point between the line network of the (liquid) gas supplier and the consumer’s property acts.
Source: nwb-experten-blog.de
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