- The BMF responded to a change in case law regarding input tax deduction
- The BFH allowed for input tax deduction from indirectly related input services for economic activities
- The BFH ruling on 16.12.2020 is a follow-up decision to a referral to the ECJ in the case “Mitteldeutsche Hartstein-Industrie”
- The BMF letter on 24.1.2024 implements the BFH ruling
- Previously, input tax deduction was only allowed for direct input services, not for indirect connections
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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