Tax & Legal

Categories: All (2 found)

1. 26.10.2025

   Correction of input VAT deduction if import VAT was repaid d ...

   The dispute before the Supreme Tax Court concerned the question of whether the tax office was correct to adjust an input VAT deduction of the plaintiff - following a successful appeal under insolvency law - where the plaintiff later received a refund of the import VAT paid. The court could not see any reasons why the plaintiff should receive a refund even though it no longer owed the tax.

   Categories: Supreme Tax Court cases

   Keywords: input VAT, adjustment
2. 08.05.2013

   No correction in later years of tax auditor’s error

   The Supreme Tax Court has refused to allow an adjustment to taxable income in the year of discovery of a tax auditor’s error to a year now closed.

   Categories: Supreme Tax Court cases

   Keywords: adjustment, tax auditor