Bundesfinanzhof, Urteil vom 07.05.2026 - V R 15/24

Full text bfh-urteil-v-r-15-24 - 65.12K (PDF document, opens in a new tab)
Title of press release/summary -
Press release No/summary -
Full text of press release -
ECLI Number ECLI:DE:BFH:2026:U.070526.VR15.24.0
ELI Number -
Original language of the decision allemand
Date of the document 07/05/2026
Originating court Bundesfinanzhof (DE)
Subject matter
  • Taxation
  • Value added tax
EUROVOC topic
  • preliminary ruling procedure
  • VAT
Provision of national law

UStG: § 2 Abs. 1, § 15 Abs. 1 Satz 1 Nr. 1

Provision of EU law cited
Provision of international law

EGRL 112/2006: Art. 9, Art. 168 Buchst. a AEUV: Art. 267

Description

Vorsteuerabzug aus Beratungskosten zur Geltendmachung von Schadensersatz