Can a pharmacy correct the amount of VAT owed if insolvency proceedings are opened against the assets of the service provider it has commissioned for billing purposes with the statutory health insurance companies before the service provider has passed on the payment transferred to it by the health insurance companies to the pharmacy? The Baden-Württemberg Finance Court denied this in its judgment of March 31, 2022, Az. 1 K 2073/21. The revision is pending at the Federal Fiscal Court (Az. XI R 15/22).
Source: datev-magazin.de
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