- The plaintiff used energy products in 2018 for cable and wire production at three locations and applied for tax relief for a fourth location acquired through merger in 2019.
- The tax relief applications were submitted to the previously responsible customs office instead of the one at the plaintiff’s registered office.
- The applications were forwarded to the correct customs office after the statute of limitations had expired, resulting in denial of the tax relief.
- The plaintiff’s appeal was rejected by the Federal Fiscal Court due to late submission of applications.
- The responsible customs office is determined by the location from which the business is operated.
- The registered office is generally considered the location of business operations for tax relief applications.
Source: awb-international.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.
