- Judgment dated January 31, 2024, V R 24/21
- Conditions for a change according to § 27 Abs. 19 sentence 1 of the Value Added Tax Act (UStG)
- A VAT assessment can only be changed against the performing entrepreneur if they have a transferable claim for payment of the legally incurred VAT against the recipient of the service
- Q-KG requested a VAT refund for the services received from the plaintiff without claiming input tax deduction
- The tax office informed the plaintiff that Q-KG requested a refund of the VAT paid for the services, and the plaintiff would be held liable for the VAT under § 27 Abs. 19 sentence 1 UStG
Source: bundesfinanzhof.de
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