1. A Member State that creates a reduced tax rate for deliveries of firewood on the basis of Art. 122 VAT Directive can limit its scope of application to certain categories of deliveries of firewood using the CN, provided that the principle of tax neutrality is observed (follow-up decision to the ECJ – Judgment Tax Office A of 03.02.2022 – C-515/20, EU:C:2022:73 – change in case law).
2. Therefore, woodchips can also be subject to the tax rate reduction according to Section 12 (2) No. 1 UStG in conjunction with Annex 2 No. 48 Letter a to the UStG if they are firewood within the meaning of the goods description of the Annex when interpreted in accordance with the directive in accordance with Article 122 of the VAT Directive 2 No. 48 letter a to the UStG. The absence of the necessary tariff requirement does not prevent this if the wood chips and the firewood that meets the tariff requirement are interchangeable.
Source: bundesfinanzhof.de
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