The content of the data referred to in sec. 27 para. 19 sentence 4 no. 4 of the German VAT Act pertains to obligations to cooperate, where the supplier must do everything reasonably expected to enable the payment of the legally owed VAT, as outlined in the Federal Fiscal Court judgment of 17.4.2024 – XI R16/22. This includes providing the recipient with necessary invoices and assignment notices without delay, and fulfilling duties to cooperate as specified in the law. The case in question involved a dispute over whether a supplier had fulfilled its obligations to cooperate in an assignment of payment scenario, which was ultimately resolved in favor of the plaintiff by the Federal Fiscal Court.
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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