- The year 2023 has brought some interesting decisions in the field of VAT.
- This summary will highlight relevant decisions from the BFH, the EuGH, as well as criminal and civil cases related to VAT.
- The summary will also include decisions published in 2023, even if they were made earlier.
- One decision discussed is about the deduction of input tax when purchasing luxury vehicles.
- If a business owner purchases luxury vehicles solely for the purpose of later selling them at a profit, they cannot claim input tax deduction.
- This is because the business owner is not acting as a trader in the market, but rather like a private collector.
- The acquisition of these vehicles does not establish an economic activity or directly, permanently, and necessarily expand the business owner’s main economic activity.
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.
