- Civil courts are not bound by a party’s VAT pre-registration in disputes over VAT liability.
- Binding effect requires that the tax situation is assessed equally in the defendant’s relationship with their tax office.
- Neutrality between VAT burden and input tax deduction must be maintained.
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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