- The FG Berlin-Brandenburg had to decide whether to apply the Vorsteuer-Vergütungsverfahren or the Regelbesteuerungsverfahren in a specific case.
- The court ruled that if the conditions for the Vorsteuer-Vergütungsverfahren are met, it must be applied and there is no choice for the taxpayer.
- The court also clarified that the billing of Demurrage costs does not constitute a delivery or other service.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.