- In Bauträger (property developer) cases under the reverse-charge mechanism (§ 13b UStG), if VAT is reclaimed by the developer, the construction company may be held liable for the VAT.
- The construction company can apply for a VAT waiver if the tax office wrongly rejects the assignment of its payment claims.
- In the case at hand, the plaintiff was advised to assign payment claims based on net invoice amounts totaling €207,812.80.
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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