Positioned at the interface between VAT and insolvency law, sec. 55 para 4 of the German Insolvency Statute (InsO) is of crucial importance to the tax authorities, in their capacity as insolvency creditors, when it comes to the successful recovery of a VAT claim (debts incumbent in the estate) or the loss of a claim (insolvency claim). The legislator has now amended sec. 55 para 4 of the German Insolvency Statute, effective as from 01.01.2021, and extended it to cases of preliminary debtor-in-possession-management. In its letter of 11.01.2022, the Federal Ministry of Finance has now commented on some controversial questions concerning the amended section.
Source: kmlz.de
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