Construction costs are currently skyrocketing

Yes, a court of first instance expresses its own opinion on circumstances unrelated to the case to be decided for the derivation of the relevance of the plaintiff's submissions. Not relevant, no binding effect. Interesting approach, but it is obviously ignored nationwide by all tax authorities, otherwise there would have long been dozens of legal proceedings in which such a case is actually decided.

Everyone is allowed to form their own opinion and take risks. My goal was merely to point out the problem and not to fall for every advertising slogan of a solar technician. Incidentally, the judgment cannot simply be dismissed as a first-instance decision. According to the tax court, there is basically only the BFH (disregarding European law and constitutional law), and in the present case, an appeal was rejected precisely with reference to the BFH NV. "The appeal pursuant to § 115 para. 1 FGO was not to be admitted. In particular, there is no case of fundamental importance. It has already been decided by the highest court that a power storage system does not belong to the essential components for the operation of a photovoltaic system (BFH decision of February 7, 2018 V B 105/17, BFH/NV 2018, 536)." But enough of tax law now. After all, it is the weekend.

and : Even if not the meticulously detailed cases you discussed, everyone here now understands who to turn to when the tax office causes trouble (which is actually always). ;-) Pro bono, of course, as is customary in the forum.

The tax office does not always cause problems. A phone call, clarify the situation. Submit the VAT return, receive a refund (specifically for photovoltaics, 2 wallboxes + battery). It was that simple for me (tax office Coesfeld in NRW) The delivery dates of the components were different, but we only received ONE invoice with ONE date from the solar installer (we always paid installments depending on the progress).

Back to the general topic:

How do you currently see the development of construction prices? In another thread on the subject of oil heating, it is already mentioned that some construction prices have already come down again. Additionally, reports in the media are increasing that the number of building applications is decreasing, and I myself have already had cases in my circle of acquaintances where plots of land were returned to the city/municipality due to short development deadlines.

I currently observe the "trend" in eastern NRW, but I do not yet have an overview of the current price situation. We ourselves only recently found a plot of land and are currently in the planning phase.

A few family members work at the Sparkasse and there are increasing cases where financings that were actually ready for signature were canceled due to the short-term rise in interest rates.