FG Munich Decision 18.7.2024 – 14 K 247/23
- The FG Munich addressed the issue of whether a flight company, which receives tax-exempt services under certain provisions, can claim a refund of incorrectly charged VAT from the tax office
- The court referred to previous EU court rulings in the cases of “Reemtsma” and “Schütte” to make its decision
- The key point was that if the recipient of the service knows that VAT is being incorrectly charged and that reclaiming it will be difficult, they may have a right to a refund under certain conditions
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.
