- The case involves the tax treatment of bonus payments in central regulation business.
- The Federal Fiscal Court ruled that discounts given by a central regulator to its customers do not reduce the tax base for services provided to suppliers.
- Bonus payments received by customers from the central regulator do not lead to a correction of input tax deduction.
- The case was sent back to the Finance Court of Münster for further proceedings.
- The plaintiff is a business dealing in sanitary goods and was a partner in a company handling central regulation and other services.
- The company negotiated terms with suppliers, including bonuses, without the involvement of the partners.
- Bonuses were collected from suppliers and distributed to partners, along with discounts and fees.
Source: bundesfinanzhof.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.
