- The FG Hamburg made a decision regarding the deduction of input tax from subcontractor invoices.
- The case focused on the relationship between the invoice issuer and the performing contractor, including cases of representation and involvement of straw men.
- The requirement to indicate the supplier or provider in the invoice for which the right to deduct input tax is exercised is a formal condition, while the taxpayer or entrepreneur status of the supplier or provider is a material condition.
- The principle established by the BFH that the invoice issuer and the performing contractor must be identical is not unrestricted according to the case law of the ECJ. If the true supplier is not indicated in the invoice, the tax burden of proof lies with the taxpayer seeking input tax deduction.
Source: datenbank.nwb.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.
