BFH: Rechnungsberichtigung bei fehlendem Hinweis auf innergemeinschaftliches Dreiecksgeschäft

Sep 23, 2024 | Uncategorized | 0 Kommentare

Die nachträgliche Korrektur von Rechnungen entfaltet im Hinblick auf die Voraussetzungen des § 14a Abs. 7 UStG keine Rückwirkung (Anschluss an das EuGH-Urteil Luxury Trust Automobil vom 8.12.2022, C-247/21, EU:C:2022:966).

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BFH: Rechnungsberichtigung bei fehlendem Hinweis auf innergemeinschaftliches Dreiecksgeschäft

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