Input VAT allocation according to § 15 paragraph 4 VAT Act (UStG) for mixed-use properties

Publication of the BFH judgments of August 22, 2013 – V R 19/09, of May 7, 2014 – V R 1/10, of July 3, 2014 – V R 2/10, of August 10, 2016 – XI R 31/09, of April 26, 2018 – V R 23/16 and of November 11, 2020 – XI R 7/20 as well as the ECJ judgments of November 8, 2012, C-511/10, BLC Baumarkt and of June 9, 2016, C‑ 332/14, Wolfgang and Dr. Wilfried Rey property community

Source: bundesfinanzministerium.de

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