The application of Section 13b (5) sentence 1 UStG is not precluded by the fact that another person is the recipient of the service in addition to the entrepreneur or the legal entity if the entrepreneur (or the legal entity equivalent to the entrepreneur) is the debtor of the full amount of the remuneration and the other recipient of the service does not belong to the group of tax debtors specified in Section 13b (5) sentence 1 UStG.
Source: bundesfinanzhof.de
