Tax & Legal

Kategorien: Alle (2 gefunden)

1. 17. März 2022

   Input VAT deduction for the construction of a suspension rop ...

   In its ruling of 20.10.2021 (XI R 10/21), the Supreme Tax Court decided that an input VAT deduction from invoices issued for services in the course of the construction of a tourist attraction which could be used free of charge (here: suspension rope bridge) could be made, if the input services in question were directly related to a service for which payment was received (here: for the provision of parking spaces).

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input VAT deduction, public authority
2. 14. März 2017

   VAT situation for the public sector

   The Federal Finance Ministry issued a decree dealing with the Value Added Tax situation for the public sector as revised in the course of the Tax Amendment Act 2015.

   Kategorien: Official Pronouncements

   Schlagwörter: public sector, public authority