Initial situation: Final invoices and funding periods after 30.06.2022
In the context of the final invoices for the Corona economic assistance, the question continually arises under what conditions fixed costs for periods after 30.06.2022 can be recognized in the bridging aid. The respective funding conditions and the administrative judicial review of approval decisions are decisive for this. Against this background, an updated decision-making practice of the Hamburg Administrative Court, which deals with the temporal delimitation of eligible costs, is of importance.
Decision of the Hamburg Administrative Court: Change of direction on eligibility for funding
Departure from a previous viewpoint
The Hamburg Administrative Court has changed its previous view on the treatment of fixed costs incurred after 30.06.2022. While the chamber previously considered the recognition of such costs under certain circumstances possible, it now follows a more restrictive interpretation of the funding guidelines. This shifts the temporal limitation of the funding period more into focus.
Core of the reasoning: Adherence to the funding period
According to the amended jurisprudence, it is crucial for the recognition of fixed costs whether these costs can be assigned to the period defined in the program conditions. The fact that expenditures may be economically or contractually related to the funding period is not sufficient according to this line if the costs only actually occur or become due after the cut-off date of 30.06.2022. Thus, it is essential to strictly adhere to the guidelines that set the temporal frame for the funding.
Significance for administrative procedures and final invoices
Impacts on approval and repayment decisions
The altered line of the Hamburg Administrative Court can affect ongoing and future administrative procedures where grant bodies do not consider fixed cost positions outside the funding period or partially reclaim already granted amounts. Especially in the context of final invoices, the question regularly arises whether certain cost positions were allocated to the funding period in compliance with the guidelines.
Classification in ongoing procedures
As long as proceedings are not yet legally concluded, it must be taken into account that administrative court decisions always depend on the specific individual case and the program version used as a basis. In ongoing procedures, it is also applicable that a final assessment is made only with the legal bindingness or validity of the respective decision. The original article by Haufe serves as a source for the development depicted here regarding the changed jurisprudence of the Hamburg Administrative Court (accessible at: https://www.haufe.de/steuern/steuerwissen-tipps/vg-hamburg-aendert-rechtsprechung-zu-ueberbrueckungshilfen_170_685640.html).
Classification from the perspective of consulting practice
The amended jurisprudence illustrates that the final invoices for bridging aids can still be characterized by a strict interpretation of the funding conditions, especially with regard to the temporal delineation of eligible fixed costs. In practice, this places the careful classification of cost positions according to guideline specifications at the center of legal and factual evaluation.
Anyone who needs clarification on this matter – for example, in connection with final invoices, the allocation of costs, or official evaluation in the context of bridging aids – can find information on legal advice in tax law by MTR Legal Attorneys.
