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"
- Germany to Reduce Air Travel Tax from July 2026 to Boost Aviation Sector
- New Customs Authorization: Tax ID Requirement and Cross-Agency Checks Under Article 24 UCC-IA
- VAT Refund Application for International Organizations and Members: Process, Requirements, and Deadlines in Germany
- Input Tax Deduction and Gratuitous Value Transfers: New BMF Guidelines Effective from 2026
- No Transfer of Business for VAT When Selling Solar Modules to Newly Founded Partnerships














