- The FG Thüringen dealt with the question of whether the input tax deduction for import VAT can be granted under the equity procedure according to § 163 AO.
- The court had to determine whether the conditions for granting the input tax deduction in the equity procedure were met.
- The plaintiff was a listed, internationally active technology group primarily operating in the optics and electronics sectors.
- The plaintiff had a supply relationship with B GmbH, which belonged to the plaintiff’s VAT group, and C AG in 2006 and 2007.
- The court had to examine whether the defendant tax office had exercised its discretion to reject the input tax deduction on grounds of equity incorrectly.
Source: datenbank.nwb.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.
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