- 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.
