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Navigating VAT Exceptions: Insights on Concealed Sales and Input Tax in Retail Sector

  • Dr. Matthias Gehm discusses exceptions to the compensation ban in cases of evaded VAT
  • “Praxisfälle” section publishes questions related to specific VAT cases of general interest
  • Published monthly and welcomes suggestions for interesting topics
  • Specific legal advice cannot be provided, solutions given in a general context
  • Case of Entrepreneur A in clothing retail sector evading VAT and facing tax fraud investigation
  • A failed to claim €5,000 in input tax from general expenses

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.

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