- BFH ruling on 22.11.2023 XI R 22/23 (XI R 2/20)
- Differential taxation for art objects; intra-community acquisition of art objects; calculation of the margin; no deduction of VAT on intra-community acquisition
- Headline: In differential taxation according to § 25a UStG, the VAT on intra-community acquisition does not reduce the taxable amount, although this contradicts the system and purpose of the regulation (follow-up decision to the ECJ judgment Mensing II of 13.07.2023 C-180/22, EU:C:2023:565)
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.
