- The case involves a dispute over the application of differential taxation on upcycled washstands.
- The plaintiff buys antique dressers, restores them, and converts them into new washstands with new parts.
- The plaintiff issued two invoices for each sale: one for the restored dresser and another for the washstand conversion.
- An audit concluded that differential taxation was not applicable as the end product was a single, significantly altered item.
- The tax office issued amended tax assessments denying the use of differential taxation.
- The plaintiff’s appeal arguing for the application of differential taxation was unsuccessful.
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.
