The Decree does not yet take into account, in part, the case law that has been issued since the BMF letter of December 17, 2021 – III C 3 – S 7015/21/10001 :001 (2021/1197525) -,BStBl I p. 2504, to the extent that it has been published in the Federal Tax Gazette Part II. In addition, the Decree contains to a certain extent editorial editorial vagueness to a certain extent, which must be eliminated. Since this letter thus merely contains editorial changes to the Decree without any substantive effects, there is no need for an application regulation.
An adjustment of the examples due to the changes made by the law on the temporary reduction of the Value Added Tax Rate on Gas Supplies via the Natural Gas Network of October 19, 2022 (BGBl. 2022 I p. 1743) and the Eighth Act Amending Excise Tax Laws of of October 24, 2022 (Federal Law Gazette 2022 I p. 1838) was waived due to their time due to their time limit.
Source: bundesfinanzministerium.de
