The Lower Saxony Finance Court ruled that when a supply qualifies for both a VAT exemption as a workshop for the blind and as an intra-Community supply, the intra-Community supply exemption takes precedence, allowing for input tax deduction. This decision contradicts certain provisions of the German Value Added Tax Act Implementation Regulation, specifically regarding input tax deduction in such cases.
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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