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
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