Is a fee calculated twice or incorrectly in disposals?

This is how you must understand the indication of a fee
A fee is displayed in your trade, for example, like this:

In chain.report, this means that the value in the example of 0,016041 ETH is included in the amount of 16,040800 ETH: this is inclusivity. Note that some exchanges state differently here, for example in CSV exports, whether they state fees inclusively or exclusively. Please rely on chain.report that this is distinguished correctly for every exchange.

By the way: In the chain.report template, you can see in the short description text whether the fee is considered part of the total value or not.

Why is a disposal sometimes listed twice?
If you click the eye on disposals within a transaction, you may see that there are a total of 2 disposal positions with an identical amount equal to the fee.
After consultation with tax advisors, there is a corresponding assessment regarding fees and income-related expenses:

1. The logical disposal through the fees. This corresponds to the withdrawal from your holdings. Depending on the acquisition value, this can generate a gain or a loss.

2. The crediting of the amount as income-related expenses. Claiming it results in a loss disposal.