- The right to deduct input VAT, if it arose during a period when the general taxation procedure applied, can still be exercised under that procedure even if the invoice is received after the taxpayer no longer makes domestic sales.
- The initial statement of VAT in a (corrected) incoming invoice does not retroactively entitle the taxpayer to input VAT deduction (distinction from retroactive invoice correction).
- The Federal Fiscal Court (BFH) overturned previous decisions and referred the case back to the lower court for further proceedings.
- The case concerns whether the claimant is entitled to input VAT refund for a gas delivery, involving complex international transactions and timing of invoice issuance.
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.
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