Important and Interesting VAT Jurisprudence of 2023: Decisions from Various Courts

• The year 2023 has brought some interesting decisions in the field of VAT.
• This summary will highlight relevant decisions from the BFH, the EuGH, as well as criminal and civil cases related to VAT.
• The summary will also include decisions published in 2023, even if they were made earlier.
• One decision discussed is about the deduction of input tax when purchasing luxury vehicles.
• If a business owner purchases luxury vehicles solely for the purpose of later selling them at a profit, they cannot claim input tax deduction.
• This is because the business owner is not acting as a trader in the market, but rather like a private collector.
• The acquisition of these vehicles does not establish an economic activity or directly, permanently, and necessarily expand the business owner’s main economic activity.

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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