– The adjustment of the VAT assessment of the construction company can only be changed if they have a assignable claim for payment of VAT
– It is not necessary to assign the claim to the tax office
– The plaintiff provided construction services to Q-KG in 2009
– The construction contract stipulated that claims could only be assigned with the consent of Q-KG
– The Reverse-Charge procedure according to § 13b Abs. 1 Satz 1 Nr. 4 UStG was applied
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.
