- No loss of the right to object by participating in the oral hearing after filing a motion for rejection
- The burden of proof for input tax deduction lies with the entrepreneur
- The complaint against the non-admission of the appeal is dismissed as unfounded
- The plaintiff bears the costs of the appeal proceedings
- The complaint does not sufficiently demonstrate procedural errors or reasons for admission
- The plaintiff did not request witness testimony during the oral hearing
- The complaint does not meet the requirements for demonstrating a procedural error
- The plaintiff failed to show why evidence collection was necessary without a specific request
Source: bundesfinanzhof.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.
