Netto Supermarkt brought an appeal before the Bundesfinanzhof (Federal Finance Court), in which it submitted that the Finanzgericht should have considered the supplies of goods to Polish purchasers to be exempt, by applying — by analogy — the national rule on the protection of legitimate expectations referred to in Paragraph 6a(4) of the UStG, which is a rule that applies to intra-Community supplies.
Siis esitas Netto Supermarkt Bundesfinanzhofile kassatsioonkaebuse, milles ta rõhutab, et Finanzgericht oleks pidanud käsitama kauba tarnimist Poola päritolu ostjatele maksuvabana, tuginedes analoogia alusel siseriiklikule õigusnormile, mis käsitleb õiguspärase ootuse kaitset, millele on viidatud UStG § 6a lõikes 4, mis on ühendusesisestes suhetes kohaldatav norm.