The Federal Fiscal Court has ruled that the area of operation of a works railway driver constitutes a main place of work and not a large-scale work area (BFH ruling of 1.10.2020, VI R 36/18).
The Federal Fiscal Court has also recently ruled that the depot is not the main place of work for a refuse collector if they only listen to the tour management announcement, collect the tour book, vehicle documents and keys, and check the vehicle lighting there (BFH ruling of 2.9.2021, VI R 25/19).