Der BFH entscheidet aktuell zur Haftung bei Forderungsabtretung. Die Eintragung eines Umsatzsteueranspruchs zur Insolvenztabelle bewirkt keine Fälligkeit zu Lasten des Zessionars bei der Haftung nach § 13 c UStG. Dies gilt auch unter Berücksichtigung der Vorschriften der Insolvenzordnung.
(Quelle: V.S.H. Dienstleistungs GmbH)
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