VAT treatment of “market fees” charged by an agricultural producer cooperative (Erzeugergenossenschaft)

The court concluded that when the cooperative purchases food products from its members in their capacity as producers and subsequently sells these products to customers under its own name and on its own account, the “market fees” deducted by the cooperative from the purchase price paid to the producers are not considered consideration for marketing services subject to VAT.

Source: bundesfinanzhof.de

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