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
Latest Posts in "Germany"
- VAT Refunds in Property Development: Profit Impact Requires Prior Balance Sheet Recognition, Court Rules
- VAT Treatment of Services Provided by Non-Profit Sports Clubs: BFH Ruling on Input Tax Deduction
- VAT Issues Concerning Holiday Apartments: Tax Status, Input Tax Deduction, and Small Business Regulation
- Germany B2B E-Invoicing in 2027: Time to Prepare
- BMF Clarifies VAT Deduction Rules for Permanently Loss-Making Institutions: Two-Step Assessment Required
