Tax Allocation Decision for Mixed-Use Asset: Commentary on FG Köln 07.11.2023 8 K 2418/22

Decision on the allocation of VAT for taxpayers represented by a tax advisor

The decision on the allocation of VAT for taxpayers represented by a tax advisor can be made and documented until the statutory deadline for submission. The entrepreneur can have the VAT return prepared by a member of the tax-advising professions.

Decision on the allocation of a mixed-use asset could be made until August 31, 2021.The decision on the allocation of a mixed-use asset could be made until August 31, 2021.Taxpayer represented by a tax advisor acquired a photovoltaic system in 2019.A taxpayer represented by a tax advisor acquired a photovoltaic system in 2019.The plaintiff did not submit any advance VAT returns, but only submitted his annual VAT return on March 11, 2021.The plaintiff did not submit any advance VAT returns, but only submitted his annual VAT return on March 11, 2021.

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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