- The Baden-Württemberg Fiscal Court ruled that a recipient of a credit note for a non-existent service does not owe VAT if they are not acting as an entrepreneur.
- There is no taxable service and the recipient does not owe the VAT amounts shown in the credit notes under § 14c (2) UStG.
- Since no service was provided, the recipient could not validly settle via a credit note.
- The case is under appeal at the Federal Fiscal Court (BFH).
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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