Richard Geiss GmbH, based in Offingen (Bavaria), has won a landmark ruling before the Federal Fiscal Court. For almost 13 years, the Bavarian solvent specialist fought against the view of the tax authorities and has now finally prevailed. The ruling benefits not only Richard Geiss GmbH and its customers, but also the entire waste and disposal industry in Germany. This is because, for the first time, the transfer of hazardous waste as part of the R2 recycling process is now clearly regulated under tax law. The Federal Fiscal Court has made it clear: The takeover of contaminated solvents for recycling is not an exchange-like transaction. This may sound abstract, but above all it simplifies the processes for disposal companies, recyclers and their customers and creates transparency and therefore fairness in pricing and invoicing. In the past, both waste disposal companies and their customers had difficulties and uncertainties as to whether they were billing waste disposal correctly under tax law. The ruling obtained by Richard Geiss GmbH also makes the pricing for the takeover of hazardous waste more transparent and fairer. From now on, disposal companies and recyclers will be able to freely structure their offers and price calculations for waste in the R2 process. Graduated prices for disposal are just as possible as the offsetting of sales prices of regenerates in the calculation of takeover prices.
