- The BFH ruled that supplies of equipment used solely for transactions under § 24 UStG are not subject to average rate taxation, confirming the administrative view.
- The BFH found that the rule allowing average rate taxation for business assets used at least 95% for certain transactions does not simplify administration.
- The BFH clarified that crops still in the field before harvest are not considered agricultural products.
- The Umsatzsteuer-Anwendungserlass (UStAE) is amended to reflect these rulings, including changes to sections 14c.1, 24.1, and 24.2.
Source: bundesfinanzministerium.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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