- BMF has addressed barter-like transactions in the waste disposal industry
- A barter or barter-like transaction occurs when there is a direct connection between the service and payment
- BFH ruled that only a waste disposal service is provided when dangerous waste is taken for disposal
- The waste owner must provide a service or delivery to the disposal company for a barter-like transaction
- The transfer of contaminated chemicals does not count as a delivery to the disposal company
- A barter-like transaction is not assumed if there is no delivery of waste for disposal
- The principles of the letter apply to all open cases
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.
