- A German municipality operated a sewage plant and used a sludge-drying facility on its site, owned by an Austrian company.
- The facility ran mostly automatically; the Austrian company monitored and maintained it remotely from Austria.
- A subcontractor handled infrequent on-site tasks such as filling, emptying, and occasional repairs.
- The Austrian company invoiced the municipality without VAT, assuming reverse charge applied, but the tax authority later assessed VAT against the municipality.
- The BFH held the place of supply was in Germany and raised the question of whether the Austrian company had a fixed establishment there.
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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