- The decision was made by the Administrative Court on September 6, 2023.
- The case number is Ro 2020/15/0018.
- The court ruled that the assumption of a pass-through item is not valid if the exact amount paid to the caregivers is not known to the individuals responsible for payment.
- The court referred to previous cases involving lottery distribution companies.
- The case involves an agency providing 24-hour home care for elderly individuals.
- The agency considered the fees for caregiving services as pass-through items.
- The European Case Law Identifier for this case is ECLI:AT:VWGH:2023:RO2020150018.J04.
Source: ris.bka.gv.at
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Austria"
- Essential Requirements for E-Invoices in Federal Budget Clearing System to Avoid Delays
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide
