German Federal Fiscal Court’s (Bundesfinanzhof) Decision Regarding the Tax Liability of a Service Recipient in the Case of a VAT Consolidated Tax Group

In a fiscal court procedure, the Federal Fiscal Court made a very positive decision for property developers regarding the tax liability of a service recipient in the case of a VAT consolidated tax group (tax group) and clarified an important legal matter for so called property developer cases that had been controversial until then.