- BFH ruling from 18.4.2024 nr V R 7/22
- Question: Is the transfer of hazardous waste for disposal a supply and leads to a barter-like transaction with cash payment?
- Taking over hazardous waste for legally mandated disposal is a waste disposal service, not a barter-like transaction
- No barter-like transaction, as there is no sale of the hazardous waste to the entrepreneur
- Calculated price discount in favor of customers does not change the waste disposal service
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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