Un comprador internacional contra les autoritats fiscals alemanyes: quan surt una exportació d'Alemanya?

We advised an international client on the VAT treatment of a large-scale export of a complete power plant from Germany. The equipment had already been loaded onto a vessel in the Port of Hamburg, but the decisive legal question was whether the goods had already left German territory for VAT purposes.

On this classification depended a VAT refund of approximately EUR 2 million. We supported the client in analysing the export requirements under German VAT law and demonstrating that the conditions for an export supply were fulfilled. The authorities ultimately accepted the position and granted the refund in full.

The case also took us to the Port of Hamburg, where the practical realities of maritime logistics met the fine lines of tax law — and where a power plant can be both “on its way” and, legally speaking, still not quite gone.