- The case involves the acquisition of a vehicle by NATO personnel.
- According to § 1b Abs. 1 UStG, the acquisition of a new vehicle by a buyer who is not listed in § 1a Abs. 1 Nr. 2 UStG can be subject to VAT under the conditions of § 1a Abs. 1 Nr. 1 UStG as an intra-community acquisition.
- In these cases, the tax assessment is generally carried out according to the rules of individual vehicle taxation under § 16 Abs. 5a UStG.
- However, if the new vehicle is purchased by NATO personnel, they may be able to claim VAT exemption under § 4b Nr. 3 UStG in conjunction with Art. 18 Buchst. f of the Ottawa Agreement.
- The VAT exemption for the intra-community acquisition of a new vehicle by NATO personnel under Art. 18 Buchst. f of the Ottawa Agreement does not depend on the two-year retention period required by the administration.
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.
