- Decision dated May 30, 2025, regarding invoice requirements for input tax deduction
- The appeal against the decision of the Finance Court of Baden-Württemberg from June 29, 2023, is dismissed as unfounded
- The plaintiff is responsible for the costs of the appeal process
- The plaintiff’s arguments do not justify the admission of a revision
- The plaintiff’s objections are based on incorrect legal assumptions
- The issue concerns the initial issuance of an invoice rather than a correction of an existing one
- The court’s previous rulings do not support the plaintiff’s claims regarding the retroactive effect of invoice corrections
Source: bundesfinanzhof.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.
