There are new criteria regarding chain transactions. For determining the supply, to which the transport is ascribed, it is decisive when the second person acquiring the goods receives the power to dispose of the goods. This also applies if the second person acquiring the goods transports or dispatches the goods. Therefore, the transportation order, which the German legal practice has always referred to, loses its importance. All chain transactions must be thoroughly checked.

Curative treatment supplied by dentists is VAT exempt. This VAT exemption however is not applicable to the supply of dental prostheses in Germany. Such supplies are subject to German VAT. Dentists are not permitted to deduct input VAT from the purchase of dental prostheses that are used by the dentists for their supplies of VAT exempt services. The ECJ has decided that this is also applicable for intra-Community acquisitions of dental prostheses in Germany. Accordingly, dentists are often required to pay VAT without being entitled to deduct input VAT. Likewise, the supply of dental prostheses by denturists is subject to German VAT

Sec. 2 para. 2 no. 2 of the German VAT Act regarding the requirements for a consolidated VAT group is formulated more restrictively than the underlying art. 11 of the VAT Directive. Therefore, entrepreneurs often refer to the EU law which is, in many cases, often more favorable for them. Although the tax court Saarland rejected the direct application of art. 11 of the VAT Directive in the particular case, entrepreneurs should continue to refer to this regulation until the Federal Fiscal Court clarifies this issue.