A VAT assessment can only be changed against the performing entrepreneur if they have a transferable claim

• Judgment dated January 31, 2024, V R 24/21
• Conditions for a change according to § 27 Abs. 19 sentence 1 of the Value Added Tax Act (UStG)
• A VAT assessment can only be changed against the performing entrepreneur if they have a transferable claim for payment of the legally incurred VAT against the recipient of the service
• Q-KG requested a VAT refund for the services received from the plaintiff without claiming input tax deduction
• The tax office informed the plaintiff that Q-KG requested a refund of the VAT paid for the services, and the plaintiff would be held liable for the VAT under § 27 Abs. 19 sentence 1 UStG

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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