(1) The decisive factor for the deduction of input tax is not only the use of the input service received by the taxable person, but also the exclusive reason for the input turnover.
(2) If the roof of a house used for the taxpayer’s own residential purposes is damaged due to the improper installation of a photovoltaic system used for business purposes, the taxpayer is entitled to an input tax deduction for the carpentry and roofing work necessary to repair the damage.
(3) The further use of the roof of the house for own residential purposes is not relevant for the input tax deduction if the entrepreneur does not obtain any consumable benefit in his private assets beyond the repair of the damage.
Source: bundesfinanzhof.de
