- The case involves the tax treatment of bonus payments in central regulation business.
- Discounts given by a central regulator to its customers do not reduce the tax base for services provided to suppliers.
- Bonus payments received by customers from the central regulator do not lead to a correction of input tax deduction.
- The plaintiff is a businesswoman dealing in sanitary goods and was a partner in X-GmbH & Co. KG.
- X-GmbH & Co. KG negotiated terms with suppliers, including bonuses, without input from partners.
- Bonuses were collected by X-GmbH & Co. KG and distributed to partners, including the plaintiff.
- The plaintiff adjusted her input tax deduction based on discounts, fees, and bonuses received.
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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