- In this case, the BFG ruled that the unauthorized mixing of mineral oils in a tank created a new mineral oil, triggering a new tax liability at the full mineral oil tax rate, without credit for previously paid taxes. The BFG followed the customs authority’s view and referenced a VwGH decision, which classified such mixing as a manufacturing process. Since it could not be determined who performed the mixing or when, the tax liability falls on the person in possession of the mixed mineral oil at the time of the official inspection.
Source: leitnerleitner.com
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.
Latest Posts in "Germany"
- Germany Updates E-Invoicing FAQs: Key Clarifications on Scope, Exemptions, and Transition Periods
- BFH Limits Personal VAT Liability of Insolvent Debtors to Insolvency Estate, Not Private Assets
- How to Ensure Your Christmas Packages Clear Customs Quickly and Safely
- VAT Exemption for Private Hospitals Without SGB V Approval: BFH Ruling of July 8, 2025
- ECJ C-565/24 (P-GmbH & Co. KG) – AG Opinion – TOMS does not apply to excursions combined with goods
