Due to the introduction of § 2b UStG on January 1, 2023, many public sector institutions (jPöR) deal with the sales tax of their activities. In practice, it is becoming increasingly apparent that the correct determination of the input tax deduction and its impact on the remuneration represent a problem that is underestimated. In this context, a new BFH judgment could be helpful.
Source Flick Goke Schaumburg
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