German Federal Fiscal Court Decision on Chain Transactions and “Broken” Transport

• German tax authorities and Federal Fiscal Court have different views on chain transactions, especially regarding fractional transport
• Federal Fiscal Court ruled on a chain transaction with three parties under the old law until 2019
• The court determined that a chain transaction can still occur even with a “broken” transport
• The allocation of transport of goods is based on the transfer of the right to dispose of the goods between parties
• The court’s decision follows ECJ case law and previous BFH case law
• The definition of a chain transaction remains the same under both the old and new law, requiring direct delivery from the first supplier to the last acquirer

Source: kmlz.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.

---

---