- In a court case between the assignee and the defendant, if the assignor is not involved, there is no obligation for the court to suspend the proceedings.
- The existence of a counterclaim is only a preliminary question for set-off and falls under the jurisdiction of the court.
- In cases of a VAT group, the recipient of the service is considered to be the controlling entity, even if the subsidiary is the contracting party with the construction contractor.
Source: bundesfinanzhof.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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