- FG Berlin-Brandenburg issued a ruling on 13.3.2024 regarding the sale of a property
- The case involved determining if the sale of the property constituted a transfer of a business as a whole
- The court considered whether the taxpayer was obligated to correct input tax deductions under § 15a UStG
- The decision focused on the taxpayer assuming the position of the seller under § 15a Abs. 10 UStG
- The ruling also addressed the scenario where it is later determined that no transfer of a business as a whole occurred.
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.
