Die Einschränkungen des Neutralitätsprinzips im Lichte der aktuellen Missbrauchsrechtsprechung. (German)

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    • Alternate Title:
      The limitations of the principle of neutrality in Light of current abuse case law. (English)
    • Abstract:
      The article examines the limitations of the principle of neutrality in light of current abuse case law. It investigates whether denying input tax deduction or withholding tax exemptions is always compatible with the principle of neutrality. Topics covered include the principle of neutrality in value-added tax, the involvement of businesses in abuse cases, the knowledge or negligent lack of knowledge, and the burden of proof, and the legal consequences of involvement in abusive transactions.