The Federal Fiscal Court has stated for the first time that in the case of a symbolic price no supply against remuneration is to be assumed and thus input VAT deduction is at risk. Even if the consideration is somewhat higher, the status as a taxable person can be lost if there is a so-called asymmetry between supplies and remuneration. In the case at hand, the plaintiff municipality was undone by the fact that the lease was ultimately settled by means of an additional grant.
Source: kmlz.de
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