The absence of the tariff requirement required for this does not preclude this if the woodchips and the firewood that meets the tariff requirement are interchangeable from the point of view of the average consumer.
The BFH is thus moving away from the previous legal principles of applying the reduced tax rate to deliveries of wood chips. The decision of the BFH of June 26, 2018 – VII R 47/17 is therefore outdated.
Source: bundesfinanzministerium.de
