Second correction of input tax deduction in case of quota payment by the insolvency administrator

• The Federal Fiscal Court (BFH) rejected the appeal against the decision of the Thuringian Finance Court.
• The appeal was regarding the second correction of input tax deduction in the case of quota payments by the insolvency administrator.
• The BFH stated that there was no divergence from previous court rulings on the requirement of the first correction to be paid to the tax authorities.
• The BFH concluded that the Thuringian Finance Court’s decision did not raise a relevant legal question.
• The BFH also stated that the case did not meet the criteria for a divergence from other court rulings.
• The Federal Fiscal Court did not find any other grounds for allowing the appeal.
• The costs of the appeal proceedings are to be borne by the appellant.

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.

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