Decision of 23 November 2023, V R 3/22 – Input tax deduction from trustee’s invoice

• Decision dated November 23, 2023, V R 3/22
• Input tax deduction from the invoice of the insolvency administrator
• Previous FG Münster decision on January 20, 2022, Az: 5 K 1363/19 U
• The case involves the insolvency administrator of a company involved in construction and real estate management
• The insolvency administrator claimed input tax deduction for services provided during the insolvency process
• The tax authority granted a lower input tax deduction, leading to a legal dispute
• The FG ruled in favor of the insolvency administrator, allowing the full input tax deduction
• The BFH upheld the FG’s decision, dismissing the tax authority’s appeal
• The costs of the appeal process are to be borne by the tax authority.

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.

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