Input tax deduction from the purchase of luxury vehicles

Proceeding to the Baden-Württemberg Finance Court, July 27, 2021, Az: 1 K 1268/18

An entrepreneur with a different main activity is only entitled to input tax deduction from the occasional purchase of a car if this establishes an economic activity or the entrepreneur’s main economic activity is directly, permanently and necessary expanded.

Sources:

• bundesfinanzhof.de
• bundesfinanzhof.de

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