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Entity not a VAT entrepreneur for the purchase of exclusive Porsches: no VAT deduction

According to BV X, a showroom or website was not necessary because the trade often took place in a more or less private setting. According to the District Court, BV X had not made this concrete with objective data. It had not submitted any documents showing how it had attempted to gain a position on the market for exclusive cars and which channels or contacts it had used.

Source: FUTD

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