- The Federal Fiscal Court (BFH) allowed an appeal to clarify whether input VAT deduction can be denied solely because the supplier, during a renaming process, issued an invoice with their new (future) name instead of the valid name at the time of service and invoicing.
- The decision follows a previous ruling by the Berlin-Brandenburg Fiscal Court.
- The appeal was admitted without further reasoning or presentation of the facts.
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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