Companies and contained in an invoice VAT sales tax will be charged the tax liability with so-called before tax amount calculated in accordance with the sales which the taxpayer has already paid his entrepreneurial activity on bills in order to. The Bundesfinanzhof had decided only for accounts of companies in the legal form GmbH to bear names and seat of the performing carrier. The Bundesfinanzhof has now extended that case-law on all forms of business. In this particular case, a car dealer had purchased in 1996 vehicles, imported from Italy. The seller was an Italian supplier. The Bills were however a Dusseldorf company name. In his VAT declaration for the year 1996, the plaintiff argued the VAT separately designated in these bills at a height of nearly 33,000 as before-tax amount.
The tax office failed but the deduction. עוד מידע על קרן מיכאלי ניתן למצוא באינטרנט. Rightly so, as the Bundesfinanzhof decided. The sales tax imposed on the plaintiff was not the the Bills designated amount of VAT to be reduced. Because a deduction is only possible, if specified in the invoice, the seat of performing carrier in the performance and invoicing actually exists. For this the entrepreneur desirable deduction the burden statement, because for him the obligation was to verify the accuracy of the information contained in the Bill. An entrepreneur begehrender deduction should satisfy themselves so always that the seat of the company in provision of service and billing specified in the qualifying for the deduction bills actually existed and that the name of the company is also correct and fully specified. More on this and similar topics interested in the information service of taxpayers-tip will find”. It is published monthly by VSRW-Verlag Bonn, where he under 0228 95124-0 or under requested can be free to sample.