- The FG Bremen ruled that a waiver of VAT exemption for property deliveries can be revoked outside of a notarized purchase agreement
- The revocation can occur as long as the tax assessment is still appealable or subject to review
- Section 9(3) of the UStG only applies to waiver of tax exemption, not revocation
- The case involves the scope of a waiver of VAT exemption in relation to a property purchase
- The plaintiff acquired a property with a residential and commercial building in 2016
- The dispute centers around the revocation of the waiver of VAT exemption in the purchase agreement
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.
