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According to the Federal Fiscal Court in its judgment of 11.04.2013 the provision of cutlery and plates by the independent company of the wife leads by itself not to the denial of the reduced rate for food deliveries by the catering service company of the husband, unless a design caterine abuse.
The BFH maintains in this further: the services of a sales party services can be taxed only reduced if these qualify as certain supplies rather than other services. A service element shall only be taken into account, among other consumption devices as well as ceding caterine dishware, and utensils if they are provided as part of a unified performance of the same contractor available. caterine
Reimbursable services of various contractors are also sales tax legally independent when they are rendered to the same recipient and the other conditions for the existence caterine of a single power would be met.
For the question whether the husband with his party service performs deliveries or other services are provided, therefore, caterine is the provision of crockery and cutlery by his wife, who has so far acted in an independent company, generally not taken into account. Derr BFH confirms this respect the opinion of the lower court financial judgment.
It is otherwise only if a design abuse. This is to be assumed if, inter alia, a number of objective factors is evident that the transactions concerned is essentially only a tax benefit is intended. For example, this could arise if the parties are talking legal or familial relationships with their customers. A design could possibly abuse but it also showed that the plaintiff's husband has borne the costs of provision of crockery and cutlery by his wife. Moreover, the hiring of crockery and cutlery can be taken into account only in the case of transfer by the husband himself as a service component.
The matter was not ripe for decision and was to further clarification of the facts particular to clarify whether caterine would accept the other as a standard preparation of food is not favored services to the Tax Court rejected.