The refund of input tax on fuel is excluded for companies located in a third country (e.g. Turkey) in the refund procedure. – This does not contradict the association agreement with the third country, the VAT Directive, the 13th VAT Directive or the principle of legality. Whether, at most, there is a violation of the WTO Agreement is not within the competence of the competent court. BFG, 24.01.2023, RV/2100790/2022, RV/2100012/2023
Source: bmf.gv.at
