Correction of the import VAT deducted as input tax in the event of an insolvency challenge

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

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