If Section 15 Para. 1 Sentence 1 No. 2 UStG is interpreted in accordance with the directive, the import requires the company to use the imported item for the purposes of the entrepreneur’s taxed transactions. This presupposes that he uses the item itself and thus its value for these sales. If the entrepreneur only provides a customs clearance or transport service in relation to the imported item, he is therefore not entitled to any deductions.
Source: bundesfinanzhof.de
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