- The decision dated May 14, 2025, case number XI B 77/24, states that section 296 of the Code of Civil Procedure does not apply in fiscal court proceedings.
- The correction of input tax deduction can occur even if the sales tax has not been corrected by the service provider.
- The complaint against the non-admission of the revision by the Saxon Finance Court on October 29, 2024, case number 1 K 111/20, is dismissed as unfounded.
- The plaintiff is responsible for the costs of the appeal procedure.
- The complaint is unfounded as the reasons for admission are not present.
- Errors in the factual findings of the court judgment must be addressed through a correction request within two weeks of the judgment delivery.
- The plaintiff’s argument regarding section 296 of the Code of Civil Procedure does not demonstrate a violation of the right to be heard.
- The fiscal court procedure does not recognize the rejection of late submissions, and the preclusion rules of the Code of Civil Procedure are not applicable.
- The court has the discretion to reject late submissions under section 79b of the Fiscal Court Order, but it is not mandatory.
Source: bundesfinanzhof.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.
