In this case, the Federal Court of Finance decided that input tax deduction is permissible if a service is only described as “dry construction work”, but the description refers to a specifically designated construction project at a certain location. In this case, the BFH assumes that the description of the service is sufficient, because the specific details of the place of performance enable the tax authorities to check the services rendered.
Here, the Federal Court of Finance refers to the case law of the European Court of Justice, according to which the service provided must be described more precisely in terms of scope and nature, but not exhaustively.
Source: CT-Gruppe
Latest Posts in "Germany"
- German VAT Guidelines on TOMS Breach EU Law, Court Rules; Impact on Non-EU Tour Operators
- VAT Triangular Transactions: Key Issues and Recent Case Law under Section 25b UStG
- Detailed Service Description Essential for Input Tax Deduction: FG Münster Ruling Highlights Invoice Requirements
- ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt
- VAT Liability of Damage Waiver Fees in Houseboat Rentals: Ancillary or Independent Service?
