loss of input tax claim

Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/mehrwertsteuer.html

The term refers to the loss of the right to deduct input tax by a business. The right to deduct input tax lapses or is restricted when the purchased goods or services are no longer used for taxable supplies, when the deduction period expires, or when statutory rules and exceptions (e.g., improper use, private use, revocation of exemptions) cause deduction to be no longer possible.

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