Retroactive effect of the invoice correction to the time of the original issue and input tax deduction without possession of a proper invoice

Publication of the BFH rulings of October 15, 2016, VR 26/15; from October 15, 2019, VR 14/18; of January 22, 2020, XI R 10/17; from March 12, 2020, VR 48/17

Source BMF

Letter in German

Newsletters

• KMLZ
• BDO

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