- The text discusses a case of insolvency in relation to a value-added tax (VAT) group.
- The case involves a company called X GmbH and an individual entrepreneur named A who are part of a VAT group.
- A has been responsible for declaring and paying VAT on behalf of X GmbH, but due to A’s insolvency, there is an outstanding VAT amount of €10,000.
- The text raises the question of how the tax authorities can recover the €10,000 VAT from X GmbH.
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.
