Taxation of Waste Delivery: FG Baden-Württemberg Judgment on 14.3.2024 – 1 K 11/24

• Deliveries of waste are subject to value-added tax
• Decision by the FG Baden-Württemberg on March 14, 2024 – 1 K 11/24
• According to § 1 Abs. 1 Nr. 1 Satz 1 UStG, deliveries and other services provided by a business in exchange for payment are taxable
• The fact that a service may also serve a public or general interest does not prevent it from being taxable
• The key factor is the presence of an individual recipient who benefits from the service, which can be the subject of an exchange of services
• Therefore, the paid delivery of waste acquired free of charge and prepared for reuse is subject to value-added tax
• Summary: Unpaid items acquired by the entrepreneur and prepared for reuse and sale lead to taxable transactions as deliveries in exchange for payment
• The plaintiff, a self-employed entrepreneur in the business of “household goods recycling,” collects and repairs discarded office chairs for sale
• In 2020, he unsuccessfully requested that his sales of office chairs not be subject to value-added tax due to their waste properties.

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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