(Reference for a preliminary ruling– Value added tax (VAT)– Directive 2006/112
Fecha: 03-Feb-2022
German law
12Paragraph12 of the Umsatzsteuergesetz (Law on Turnover Tax) provides:
‘(1)The rate of tax shall be 19% of the taxable amount in respect of every taxable transaction (Paragraphs10 and 11, Paragraph25(3) and Paragraph25a(3) and (4)).
(2)The rate of tax shall be reduced to 7% in respect of the following transactions:
1.supplies, imports and intra-community acquisitions of the goods described in Annex2 save for those goods referred to in point49(f) and points53 and 54;
…’
13Point48 of Annex2 to that law is worded as follows:
[Order No] | Description of the goods | Customs tariff (chapter, heading, subheading) |
48 | Wood, namely: |
|
| (a) Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms | Subheading 44011000 |
| (b) Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms | Subheading 440130 |