- The sale of repaired used office furniture is subject to VAT even if the items were previously considered waste under Germany’s Circular Economy Act.
- German VAT law does not provide a special exemption for the waste industry or for waste items.
- The margin taxation rule under Section 25a UStG cannot apply to items acquired for free because there was no purchase price.
- Therefore, the full sale price must be taxed, and no VAT exemption can be derived from EU law or national law.
Source: datenbank.nwb.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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