- FG Münster ruled that a bank is entitled to full input tax deduction related to the payment system “paydirekt”
- The bank intended to make taxable supplies with online merchants using the paydirekt system
- The court emphasized that the intention at the time of receiving the services is crucial for input tax deduction
- The delay in implementing merchant fees does not affect the bank’s intention at the time of receiving the services
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.
