Germany · Question · Schriftliche Frage
18/1742
Protection of legitimate expectations for sales tax determinations according to the ruling of the Federal Finance Court VR 37/10
Introduced
13 June 2014
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Beantwortet
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Discovery layer
Source updated
26 July 2022
Summary
<p>Original text of the question(s):</p> <p>With regard to the judgment of the Federal Finance Court (BFH) of August 22, 2013, V R 37/10, and the subsequent adjustment of the administrative opinion, to what extent do building contractors enjoy protection of legitimate expectations for sales tax assessments made before publication of the said judgment (please provide reasons), and to what extent have sales tax refunds been claimed so far due to the changed administrative approach?</p>
Machine translation from German. The official text remains authoritative.
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