Input VAT adjustment pursuant to sec. 17 UStG in a three-person relationship as a debtor-in-possession liability
BFH judgment of 24.8.2023 – V R 29/21
Input VAT deduction must be adjusted if consideration already paid is repaid to insolvency administrator
Open question as to whether adjustment also applies in a three-person relationship
Guiding principles state that input VAT deduction must be adjusted if third party has paid consideration and insolvency administrator has contested the payment
Question of whether the resulting claim is a liability of the estate or an insolvency claim in the insolvency proceedings of the recipient of the service.
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.
