Deliveries of the UStG

The deliveries and other services that an entrepreneur carries out in Germany against payment within the scope of his company belong to the taxable sales according to § 1 I No. 1 UStG. Deliveries are a special type of service. According to § 3 I UStG, a delivery occurs when an entrepreneur or a third party on his behalf enables the buyer or a third party on his behalf to dispose of an item in his own name.
The term delivery is thus characterized by two components, the delivery item and the provision of power of disposal. The supplier of the delivery item must always be an entrepreneur i. S. d. UStG, for the recipient of the service it does not matter whether he is an entrepreneur or not. The delivery item can be any tangible or intangible asset.

The principle of uniformity of service also applies to delivery. If an entity is delivered, it is the subject of the delivery as a whole. The creation of the power of disposal over an object means the change of actual property control from one owner to another. Physical rule is not to be equated with possession i. S. d. § 854 I BGB, what is meant is economic ownership.

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