German court says tax authorities can change corporate tax assessment even if company assigned VAT refund right to someone else. This applies if the company shouldn’t have gotten the VAT refund in the first place. The company can still try to get the money from the other party through civil courts, not tax law.
Source: haufe.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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