The FG Münster has decided to correct the import VAT deducted in the event of an insolvency challenge.
The Lower Tax Court has decided: The right to input tax deduction arises when the import VAT has arisen (§ 15 Para. 1 Sentence 1 No. 2 UStG). Correspondingly, the input tax deduction is corrected (Section 17 (3) sentence 1 UStG) if the import VAT is refunded. Under Union law, “refunded” means the actual process of repayment.
Source: haufe.de
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