- Tank card contracts involving the purchase and sale of fuel in one’s own name are considered a supply in a chain transaction under § 3 UStG.
- The actual circumstances must match the contractual agreements, and the same goods must be delivered.
- The billing of road tolls based on vehicle performance via tank card and EETS providers is also treated as a chain transaction supply.
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.
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