The tax authorities extensively assume barter transaction in cases of valuable waste. The German Federal Fiscal Court now ruled that waste disposal that leads to the creation of valuable materials does not necessarily constitute a barter transaction. This especially applies if the waste provided is not a marketable commodity, but instead requires complex reprocessing in order to obtain saleable materials. It remains to be seen whether the tax authorities will adopt the Federal Fiscal Court’s differentiated view.

“Being right and getting justice are two different things.” The success or otherwise of appeals and legal remedies does not only depend on substantive law. Procedural and litigation law are also of crucial importance. The following recent decisions could prove to be of critical significance in this respect: Accrual of 6% interest, despite suspension of execution – is it unconstitutional? – referral by the Federal Fiscal Court to the Federal Constitutional Court | Video hearing and broadcasting of hearings – procedural innovations before the ECJ and EGC | No statute of limitations interruption due to a search and seizure order issued by a tax investigator | Continued effect of the waiver of an oral hearing