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- Title
Keine Durchschnittssatzbesteuerung bei entgeltlichem Verzicht auf ein vertragliches Lieferrecht.
- Abstract
The article discusses a tax dispute regarding the waiver of a contractual delivery right by a farmer for consideration. It mentions that the dispute involves a taxpayer, which had a contract with a GmbH & Co. for agricultural product delivery, centering on whether the payment received for waiving the delivery right is subject to average rate taxation. It states that the Federal Fiscal Court ruled that the waiver is taxable but does not fall under the specific agricultural average rate taxation.
- Subjects
VALUE-added tax; TAX deductions; TAXATION; WAIVER; INVOICES
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 2, p73
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730207