Use of a valid VAT identification number by the recipient is not decisive for the shift of the tax liability – BFH Judgment

• The requirements for the recipient of services under § 13b (5) sentence 1 of the Value Added Tax Act (UStG) were discussed in the judgment.
• The use of a valid VAT identification number by the recipient is not decisive for the shift of the tax liability under § 13b (5) sentence 1 of the UStG.
• The shift of the tax liability from the supplier to the recipient benefits the supplier and places the burden of proof on the supplier regarding the conditions of § 13b (5) sentence 1, sentence 1, paragraph 1 UStG.
• A decision based on the burden of proof can only be made in financial court proceedings in case the facts are unclear.

Source: datenbank.nwb.de

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