Proceeding to the Berlin-Brandenburg Finance Court, August 29, 2018, Az: 3 K 3278/15
The input tax deduction for the entrepreneur’s middle-class clothing is excluded according to § 15 paragraph 1a sentence 1 UStG, insofar as the amounts spent for this are indispensable expenses for private life within the meaning of § 12 No. 1 EStG (following the BFH judgment of March 16, 2022 – VIII R 33/18, BFHE 276, 120, BStBl II 2022, 614). It remains to be seen whether the ban on deduction according to Section 15 (1a) sentence 1 UStG in conjunction with Section 12 No. 1 EStG conforms to EU law.
Source: bundesfinanzhof.de
