- 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.
