According to the plaintiff, only the occurrence of the input tax, not its payment, is decisive for the input VAT deduction with regard to the import VAT. The lawsuit was unsuccessful.
Source: haufe.de
Latest Posts in "Germany"
- Germany Releases E-Invoicing Guideline Aligning VAT Law with EU Standard EN 16931
- German MOF Proposes Tax Relief Measures in Draft Tax Amendment Act 2025
- Germany Proposes Permanent VAT Reduction for Restaurant Services in 2025 Tax Amendment Bill
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)
- Tax-Free Mediation Services for Online Loan and Bank Account Brokerage by Hidden Intermediaries
