Deprecated: Return type of Requests_Cookie_Jar::offsetExists($key) should either be compatible with ArrayAccess::offsetExists(mixed $offset): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 63 Deprecated: Return type of Requests_Cookie_Jar::offsetGet($key) should either be compatible with ArrayAccess::offsetGet(mixed $offset): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 73 Deprecated: Return type of Requests_Cookie_Jar::offsetSet($key, $value) should either be compatible with ArrayAccess::offsetSet(mixed $offset, mixed $value): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 89 Deprecated: Return type of Requests_Cookie_Jar::offsetUnset($key) should either be compatible with ArrayAccess::offsetUnset(mixed $offset): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 102 Deprecated: Return type of Requests_Cookie_Jar::getIterator() should either be compatible with IteratorAggregate::getIterator(): Traversable, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 111 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::offsetExists($key) should either be compatible with ArrayAccess::offsetExists(mixed $offset): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 40 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::offsetGet($key) should either be compatible with ArrayAccess::offsetGet(mixed $offset): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 51 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::offsetSet($key, $value) should either be compatible with ArrayAccess::offsetSet(mixed $offset, mixed $value): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 68 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::offsetUnset($key) should either be compatible with ArrayAccess::offsetUnset(mixed $offset): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 82 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::getIterator() should either be compatible with IteratorAggregate::getIterator(): Traversable, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 91 Briefkastensitz ist eine vorsteuerfähige Adresse – Hubert Beeger

Briefkastensitz ist eine vorsteuerfähige Adresse

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| Der Vorsteuerabzug setzt u. a. voraus, dass die Rechnung die vollständige Anschrift des leistenden Unternehmers enthält. Zwei Revisionsverfahren hatten den Bundesfinanzhof veranlasst, beim Europäischen Gerichtshof nachzufragen, ob die Angabe einer Briefkastenadresse mit nur postalischer Erreichbarkeit des leistenden Unternehmers ausreicht. Die Antwort lautet ja. |

Es ist nicht erforderlich, dass die wirtschaftlichen Tätigkeiten des Leistungserbringers unter der Anschrift ausgeübt werden, die in der Rechnung angegeben ist. Der Europäische Gerichtshof befand, dass Name, Adresse und die Umsatzsteuer-Identifikationsnummer (USt-ID) ausreichende Hinweise sind, um die Verbindung zwischen der wirtschaftlichen Transaktion und dem konkreten Wirtschaftsteilnehmer herzustellen. Dabei ist die USt-ID die wesentliche Informationsquelle.

Quelle | EuGH, Urteil vom 15.11.2017, Rs. C-374/16 und C-375/16