If a recipient of the supply is already entitled to deduct input tax, even though the supplier has not yet incurred VAT due to the authorisation of the actual taxation, this is not based on an abusive arrangement by the taxpayers involved in the exchange of services, but on an incorrect transposition or application of Art. 167 VAT Directive by the Member State of Germany (Federal Fiscal Court ruling of 12.07.2023, XI R 5/21).
- Background
- The facts
- The main statements are
- Practical advice
Source: www.nwb-experten-blog.de
