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Title
Anforderungen zur Leistungsbeschreibung und zum Leistungszeitpunkt für eine zum Vorsteuerabzug berechtigende Rechnung.
Abstract
The article examines requirements for the description of services and time of performance for a person entitled to deduct input tax bill. It notes that the input tax deduction from company invoices is disputed. It states that the applicant is a legal person in the legal form of a GmbH, its corporate purpose is the provision of services for all types of industrial companies.