- The Federal Fiscal Court (BFH) rejected the appeal against the decision of the Thuringian Finance Court.
- The appeal was regarding the second correction of input tax deduction in the case of quota payments by the insolvency administrator.
- The BFH stated that there was no divergence from previous court rulings on the requirement of the first correction to be paid to the tax authorities.
- The BFH concluded that the Thuringian Finance Court’s decision did not raise a relevant legal question.
- The BFH also stated that the case did not meet the criteria for a divergence from other court rulings.
- The Federal Fiscal Court did not find any other grounds for allowing the appeal.
- The costs of the appeal proceedings are to be borne by the appellant.
Source: bundesfinanzhof.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Germany"
- New General Court VAT case – T-569/25 (X-GmbH) – Details not yet known
- Germany’s B2B E-Invoicing Mandate: Phased Rollout to Combat VAT Fraud and Modernize Tax System
- Germany Tightens Tax Rules for Influencers & Content Creators
- New draft bill to amend the Energy and Electricity Tax Act – Part 2
- Monthly Overview of VAT Conversion Rates 2025 per BMF Letter September 1, 2025