No Choice of Taxation Method: Precedence of VAT Refund Procedure over Regular Taxation

• The FG Berlin-Brandenburg had to decide whether to apply the Vorsteuer-Vergütungsverfahren or the Regelbesteuerungsverfahren in a specific case.
• The court ruled that if the conditions for the Vorsteuer-Vergütungsverfahren are met, it must be applied and there is no choice for the taxpayer.
• The court also clarified that the billing of Demurrage costs does not constitute a delivery or other service.

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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