Dismissal of the appeal against the refusal to revoke the industry-specific input tax deduction for banks

Facts

The [X.] Bank AG (hereinafter: the taxpayer) was registered under no. xxx in the register for VAT-liable persons. On 31 January 2001, it applied to the Federal Tax Administration (FTA) for admission to the industry-specific input tax deduction for banks, effective as of 1 January 2001. The FTA approved the application on 2 February 2001.

On 29 December 2006, the taxpayer requested a change back to the actual input tax deduction, retroactive to the beginning of 2006. The FTA informed the taxpayer on 13 March 2007 that a revocation of the input tax deduction for banks was excluded under the given circumstances.

The taxpayer appealed to the Federal Administrative Court against the FTA's decision. The Federal Administrative Court dismissed the appeal with judgment A-1882/2013 of 10 February 2014.

The taxpayer filed an appeal with the Federal Court and requested the annulment of decision A-1882/2013 of 10 February 2014.

Considerations

The Federal Court examines its jurisdiction and the further requirements for admission of its own motion. The disputed judgment is a final decision of the Federal Administrative Court in a matter of public law.

The taxpayer claims that the lower court's interpretation and application of the simplification clause violated federal law. The Federal Court has already clarified and decided the legal issues raised and found that the legal issues raised have already been clarified by the Federal Court in a similar form.

The taxpayer…