- Recent tax administration opinion on input tax deduction from development measures and incorrect tax disclosure according to § 14c UStG
- BMF letters from 24.1.2024 and 27.2.2024 address two important topics in VAT
- BMF letters provide compact presentation and analysis of key contents
- BMF letters were prompted by underlying ECJ judgments
- The letter from 24.1.2024 can be seen as a hidden non-application decree, providing limited legal certainty
- The letter from 27.2.2024 on § 14c UStG is generally welcomed but could have been more practical (e.g. recognition of reasonable estimates in mixed cases with invoices to both end consumers and entrepreneurs)
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.