No Loss of Right to Object by Attending Hearing; Burden of Proof for VAT Deduction

• No loss of the right to object by participating in the oral hearing after filing a motion for rejection
• The burden of proof for input tax deduction lies with the entrepreneur
• The complaint against the non-admission of the appeal is dismissed as unfounded
• The plaintiff bears the costs of the appeal proceedings
• The complaint does not sufficiently demonstrate procedural errors or reasons for admission
• The plaintiff did not request witness testimony during the oral hearing
• The complaint does not meet the requirements for demonstrating a procedural error
• The plaintiff failed to show why evidence collection was necessary without a specific request

Source: bundesfinanzhof.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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