- Sale of an item is taxable regardless of prior input tax deduction rights
- Withdrawal or free transfer of an item for non-business purposes is taxable only if the item allowed for full or partial input tax deduction
- There is unequal tax treatment between withdrawal and delivery of items
- This disparity occurs with items moved from private to business assets or acquired from non-business areas
- It also applies to items delivered tax-free or under margin scheme regulations
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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