- 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
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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