Extension of assessment period for late VAT liability option – Obligation to file tax return for tax-exempt sales.

The court ruled on a case regarding the extension of the limitation period for tax assessment due to a subsequent option for VAT liability
The limitation period is extended due to the obligation to submit a VAT annual return even if the taxpayer only generated tax-exempt sales before exercising the option
The relevant laws in this case are AO § 169 Abs. 2 Satz 1 Nr. 2; AO § 170 Abs. 2 Satz 1 Nr. 1; UStG § 4 Nr. 12 Buch. a Satz 1; UStG § 9; UStG § 18 Abs. 3 Satz 1

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.