Up until the decision of the Austrian Higher Administrative Court (AHAC), an application for interest in the context of VAT only appeared to be possible if the taxpayer applied to the tax authority for a reduction in view of the VAT already paid while filing a complaint (so-called “complaint interest”). In its decision of 30/06/2021 (Ro 2017/15/0035), the AHAC confirmed the core statements of the European Court of Justice (ECJ C-844/19, “CS und technoRent International GmbH”) and basically granted the right to appropriate interest for delayed refunds of VAT credits for the taxpayers, although this has not yet been explicitly provided for in Austrian law.
Source WTS
See also
- ECJ C-844/19 (TechnoRent) – Decision – Interest for late VAT refunds despite lack of national provision
- Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
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