- The taxpayer is entitled to deduct input tax from the costs of development measures, as the taxpayer had committed to carrying out the development on behalf of the city.
- The majority of these costs are considered general expenses of the taxpayer and are deductible as general cost elements of the taxable properties.
- The determination of whether services are exchanged within the framework of a service exchange is not based on the written expression of the contracting parties, but on the material content of the obligations entered into.
- The case involves a municipal development company (X) contracted by the city (N) and a bank (B).
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.
