The XI Senate of the BFH has requested a preliminary ruling from the ECJ to determine, under EU law, whether good faith protection in German VAT law—relevant generally, not just for margin taxation—must be considered in the assessment procedure rather than a separate equity procedure. This upcoming ECJ decision could significantly impact German tax practice, potentially obligating tax authorities to examine good faith directly within the assessment of the tax liability. Currently, German practice, previously endorsed by the BFH, restricts the consideration of good faith to separate equity procedures.
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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