FG Münster, notification of February 15, 2022 on judgment 15 K 3144/20 of December 7, 2021 (nrkr – BFH Az.: XI R 7/22)
The 15th Senate of the Münster Finance Court ruled on December 7, 2021 (Az. 15 K 3144/20 U) that the input tax deduction for import sales tax must be corrected if the import sales tax is repaid to the insolvency estate due to an insolvency challenge.
Source: datev-magazin.de
Latest Posts in "Germany"
- VAT Issues Concerning Holiday Apartments: Tax Status, Input Tax Deduction, and Small Business Regulation
- Germany B2B E-Invoicing in 2027: Time to Prepare
- BMF Clarifies VAT Deduction Rules for Permanently Loss-Making Institutions: Two-Step Assessment Required
- Germany Publishes GEBA, Retires Old XRechnung Profiles to Boost E-Invoicing and Peppol Readiness
- Federal Court: Monthly/Quarterly and Annual VAT Returns Are Separate Acts, Not a Single Offense













