Umsatzsteuerliche Behandlung von Reihengeschäften.

The article focuses on clarifying and updating rules related to the allocation of goods movement in the context of chain transactions (Reihengeschäfte) for value-added tax (VAT) purposes. It ensures that the transportation or dispatch of goods is correctly assigned in cases involving multiple businesses. It is further reported that the changes are aimed at implementing European Union directives and resolving uncertainties created by previous case law.