- Federal Tax Court ruled taxpayers liable for incorrect tax statements only if they contributed to or issued the invoice
- Incorrect tax statements by previous owners not attributed to property purchasers
- Input VAT can be refunded from advance payment invoices even if not included in timely refund applications
- Federal Ministry of Finance issued guidance on supplies for transport equipment to private customers
- Guidance also issued on special regulations for small enterprises
Source: kpmg.com
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.
