Work

German Federal Fiscal Court Opens the Path from the Special Input VAT Refund Procedure to the Regular VAT Reporting Scheme in the Case of Invoice Corrections

Year: 2026

Type: article

Source: International VAT Monitor

DOI: 10.59403/2hqh8e7

Authors: Denise Bahnmüller, Thomas Streit

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7166154048

FWCI:

Cites: 1

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