The Federal Fiscal Court has confirmed its established case law on the time limits for input VAT deduction (deci-sion of 13 February 2014, V R 8/13). According to this decision, a taxable person must claim input VAT for the period in which the requirements for input VAT deduction are fulfilled. A claim made in a later period is not permitted. Where appropriate, the taxable person has to file an amended VAT return. Contrary to expectations, the Federal Tax Court has not yet decided whether a taxable person is entitled to recover import VAT in certain cases, without having the right to dispose of the goods.