Insolvency: no right of protection for legitimate expectatio ...
VAT claims may also be asserted in insolvency proceedings against a GmbH, if the GmbH, which had previously been treated as a controlled company in a fiscal unity (Organschaft), which was subsequently not deemed to exist, actually received the VAT owed by it from the assumed controlling company (Organträger).
Categories: Supreme Tax Court cases
Keywords: VAT Organschaft, Protection of legitimat ...
