Legal Remedies Against a VAT Inspection: FG Baden-Württemberg Ruling on January 24, 2025

• The FG Baden-Württemberg ruled on the legality of a VAT inspection under specific conditions.
• The court also addressed legal remedies available against such inspections.
• A VAT inspection order is considered an administrative act requiring compliance from the entrepreneur.
• The order takes effect when officials arrive and concludes with the inspection’s end.
• Objections and appeals are not allowed after the inspection ends; only a continuation determination action is possible.
• The local tax office responsible for taxation is also responsible for conducting inspections.
• If jurisdiction is unclear, the previous tax office can conduct the inspection with the involvement of the potentially new responsible office.

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.

---

---