- Delivery of waste is subject to VAT
- Items acquired free of charge and resold by the entrepreneur lead to taxable turnover
- The plaintiff, a self-employed entrepreneur in the household goods recycling business, repairs and sells discarded office chairs
- He argued that preparing waste for reuse should not be subject to VAT
- The court ruled that delivery of waste is subject to VAT
- Items prepared for reuse by the plaintiff are subject to VAT if sold for a fee
- The plaintiff can deduct VAT charged to him as input tax
- Reference to the appeal pending at the Federal Fiscal Court (BFH) under case number XI B 19/24
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.
