Legal certainty for recyclers and customers
Richard Geiss GmbH obtains ruling from the German Federal Fiscal Court (BFH) for the acceptance of hazardous waste in the R2 procedure
Transparency, fairness and legal certainty for the German waste disposal industry: this is exactly what Richard Geiss GmbH, based in Offingen (Bavaria), has now achieved – at the very highest level, the Federal Fiscal Court. For almost 13 years, the Bavarian solvent specialist fought against the view of the tax authorities and the powers that be, and has finally prevailed. Not only will Richard Geiss GmbH and customers will benefit from this landmark ruling, but also the entire waste disposal industry in Germany. This is because, for the first time, the acceptance of hazardous waste as part of the R2 recycling process is now clearly regulated according to fiscal law. The Federal Fiscal Court has clarified once and for all that the acceptance of contaminated solvents for recycling does not constitute a barter transaction.
“We have been fighting this fight for almost 13 years and have now finally been vindicated by Germany’s highest financial court. This is not only a great success for us, but for all waste disposal companies and recyclers here in Germany. The ruling has huge implications,” emphasises Bastian Geiss, CEO of Richard Geiss GmbH. The family business specialises in the professional processing of solvents.
The ruling
This is what the ruling says: the acceptance of hazardous waste in the context of use in accordance with the R2 recovery procedure does not constitute a barter transaction. This may sound abstract, but above all else, it simplifies the processes for waste disposal companies, recyclers and their customers, and creates transparency and therefore fairness in the corresponding pricing and invoicing.
Legal certainty
First and foremost, the ruling provides legal certainty. In the past, both waste disposal companies and their customers suffered difficulties and uncertainties as to whether they were proceeding correctly in terms of fiscal law when invoicing for waste disposal services. “This has always been an issue in the industry and for the associations. Now, for the first time, the acceptance of hazardous waste has been clearly regulated in terms of fiscal law and standardised throughout Germany,” explains Peer Linse, CFO of Richard Geiss GmbH.
Transparency with prices and invoicing
The ruling obtained by Richard Geiss GmbH also makes the pricing for the acceptance of hazardous waste more transparent and fairer. Waste disposal and recycling companies can now freely organise their offers and the pricing of waste in the R2 procedure. Graduated prices for the disposal of waste are just as possible as the offsetting of sales prices for reclaimed materials in the calculation of the acceptance prices.
All waste disposal companies that deal with hazardous waste in the R2 procedure can now assure their customers that they will be charged fairly according to the service provided. “In our case, this means that we can determine the acceptance costs of used solvents according to their CHC content. If we receive waste products that have a high chlorinated hydrocarbon content, or CHC content, from our customers, we can take this into account in the pricing of their disposal,” explains Peer Linse.
Fiscal hurdles overcome
Richard Geiss GmbH has been focussing on sustainable solvent recycling for 65 years. The distillation columns at the company headquarters in Offingen process solvents into high-purity distillates before they are fed back into a functioning recycling system.
“With this ruling, we have overcome a fiscal hurdle that has previously hindered and inhibited the circular economy. As a medium-sized company, we spared no expense or effort and went all the way to the highest court in Germany, the Federal Fiscal Court. I am very proud to say that we got this ruling for the entire industry,” says Bastian Geiss.
Author: Sabrina Deininger
About Richard Geiss GmbH
Located in Offingen in the district of Günzburg, Richard Geiss GmbH is one of Europe’s leading specialists in the field of solvent recovery. The company produces high-purity distillates from solvent waste by distillative processing. Richard Geiss GmbH supplies solvents for use in industrial surface cleaning, textile cleaning and the chemical and pharmaceutical industries. Contract degreasing completes the range of services as the fourth business segment. Richard Geiss GmbH employs around 100 people in Offingen. The company has an approved processing capacity of 50,000 tons of solvents per year which are processed into high-purity distillates and it is certified according to ISO 9001, ISO 14001, ISO 45001, ISO 50001 and as a waste management company. Richard Geiss GmbH was founded in 1959 by Richard Geiss. Today, Bastian Geiss is the third generation to run the family business.
Info:
Richard Geiss GmbH
Lüßhof 100, 89362 Offingen, Phone + 49 8224-807-0, info@geiss-gmbh.de, www.geiss-gmbh.de
Press contact:
Bettina Nilius, Marketing
Tel. 08224-807-91, bettina.nilius@geiss-gmbh.de
