- A decision was made on December 11, 2024, regarding case XI R 1/22.
- A preliminary insolvency procedure’s input tax surplus should be offset with pre-insolvency VAT.
- Section 55 paragraph 4 of the Insolvency Act does not apply directly or analogously.
- The Federal Fiscal Court’s XI Senate made the decision.
- The case references various legal provisions including the VAT Act and the Insolvency Act.
- The case was previously handled by the Rhineland-Palatinate Finance Court on December 6, 2021.
- Key points include that VAT claims from the preliminary insolvency period are not included in the insolvency estate’s tax calculation.
- Section 55 paragraph 4 of the Insolvency Act does not alter this treatment.
- There is no legal gap to justify an analogous application of Section 55 paragraph 4.
- This treatment does not conflict with EU or constitutional law.
- The plaintiff’s appeal against the Rhineland-Palatinate Finance Court’s decision was dismissed.
- The plaintiff is responsible for the costs of the appeal.
- The case involved a dispute over the application of Section 55 paragraph 4 of the Insolvency Act to tax claims.
- The plaintiff was the insolvency administrator for a company.
- The preliminary insolvency procedure began on February 27, 2015, and the insolvency procedure started on July 1, 2015.
- The tax office issued a VAT assessment for 2015, which the plaintiff contested.
- The plaintiff provided a breakdown of transactions and input tax for different periods.
- A negative balance of 67,552.15 euros was reported for the preliminary insolvency period.
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.
