- An entrepreneur incorrectly reported VAT and challenged the tax assessment, arguing that the VAT amounts were unlawfully set too high. While the tax court initially ruled the plaintiff could not be adversely affected, the BFH (Federal Fiscal Court) determined the plaintiff had legal standing as the recipient of the tax notices. The BFH also found procedural flaws in the lower court’s decision and affirmed the plaintiff’s right to challenge the tax assessment, regardless of how the tax liability arose.
Source: assets.kpmg.com
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.
