- 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.
