- The criteria for distinguishing between chain transactions and financial services in the context of fuel deliveries in the car leasing sector also apply to the treatment of turnover tax in fuel card transactions
- The Federal Fiscal Court ruled on the VAT treatment of fuel deliveries to car leasing customers following a decision by the European Court of Justice
- The European Court of Justice extended its considerations on VAT treatment of fuel card transactions based on its previous ruling
- The criteria for distinguishing between chain transactions and financial services in the car leasing sector also apply to the treatment of turnover tax in fuel card transactions, as stated in the Federal Ministry of Finance letter of 15.6.2004
Source: umsatz-steuer-beratung.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.
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