By judgment of 22 August 2013 (V R 37/10), the Federal Fiscal Court decided that the reverse-charge-scheme for construction work in relation to immovable property according to sec. 13b of the German VAT Act in principle is no longer applicable for supplies to property developers. However, the decision of the Federal Fiscal Court is not only of importance to property developers. It has put the tax authorities in their place as it has dismissed various regulations by the tax authorities due to the breach of the principle of legal certainty. This decision also has an effect on other areas as the general simplification rules according to sec. 13b of the German Administrative Circular no longer provide certainty and the 10% hurdle for the qualification as a reseller of power and gas may become invalid.