- The Fiscal Court Nuremberg addressed the legality of a VAT audit under Section 27b UStG and confirmed the wide investigative powers of the tax authorities in preventive VAT supervision.
- The case concerned whether a taxpayer can still seek judicial review of a VAT audit after it has already been completed.
- The court also considered whether legal protection remains necessary if the disputed input VAT deduction is later fully allowed in an amended assessment.
- It further dealt with the procedural limits on expanding the lawsuit to income tax matters.
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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