Input tax documents submitted too late: taxpayer bears procedural costs

In an appeal procedure, a taxpayer submitted the necessary documents for input tax deduction far too late, even though she had been asked to do so several times before. In doing so, she violated her obligation to cooperate. Although her appeal was partially successful, she must therefore bear the entire procedural costs of the Federal Administrative Court. (Source: BVG A-570/2024 of March 7, 2025)