Federal Fiscal Court: Input VAT on the acquisition of the authorization to use the supplier’s sales areas to market their own products

If a retailer undertakes vis-à-vis another entrepreneur, in return for a payment, to offer for sale on newly created sales areas products purchased from this entrepreneur, both the direct connection required for the assumption of a consideration and the direct connection required for the input tax deduction between the performance (provision of the sales areas) and the payment made by the other entrepreneur for this purpose are present.

Source: bundesfinanzhof.de

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