- BFH ruling on requirements for supply recipients under § 13b UStG
- Case of corporation X operating online marketplace in Germany
- X changed procedure in 2015 for treating recipients as traders
- Special VAT audit at X disputed criteria for determining trader status
- BFH ruled in favor of X, stating valid VAT number not sole requirement for trader status
Source: hub.kpmg.de
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.
