Lower Tax Court Saxony, ruling of 23 February 2022 ̶ 8 K 141/18, appeal withdrawn
Whether the requirements for the creation and exercising of the right to deduct input VAT are in themselves satisfied, must be rejected, according to the Lower Tax Court Saxony, if as a result of the objective facts of the case it is clear that this right was claimed in a fraudulent or abusive way.
Source KPMG
