VAT Refund Claim Excluded from Insolvency Estate Tax Calculation, Included in Pre-Insolvency Area Calculation

VAT refund claim from preliminary insolvency proceedings is not included in the tax calculation of the insolvency estate
Claim is included in the tax calculation of the pre-insolvency area and offset there
Section 96 paragraph 1 number 3 InsO does not oppose the offsetting
Section 55 paragraph 4 InsO does not mandate a different inclusion in the insolvency estate
No analogous application of section 55 paragraph 4 InsO to VAT refund claim
No regulatory gap for analogous application exists
Approach does not contradict EU law or constitutional law

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.