The German Federal Fiscal Court has now published another decision regarding a consignment stock case (V R 1/16). In this case, the German Federal Fiscal Court denied a direct delivery because there was no binding purchase contract in place at the beginning of the transport to the stock. The German Fiscal Court remained true to its principles, which is hardly surprising (see KMLZ Newsletter 03/2017). Another finding of the German Federal Fiscal Court is also interesting: A remuneration which was agreed on by mistake, without VAT, represents a gross amount, from which VAT needs to be subtracted. This is not only relevant for consignment stock cases, but for all cases in which VAT is required to be subsequently paid.
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