- Delivery of protective masks by pharmacies to eligible individuals was considered a supply to these individuals.
- The supply was compensated by a flat fee paid to pharmacies.
- The flat fee was considered third-party consideration.
- The case was ruled by the Federal Fiscal Court on February 6, 2025.
- The ruling was published on June 5, 2025.
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.
