- The Oberster Gerichtshof in Austria has submitted a request for a preliminary ruling to the Court of Justice (C-622/23).
- The ruling concerns the interpretation of Article 2(1)(c) of Council Directive 2006/112/EC, in conjunction with Article 73.
- The key question is whether the amount owed by a customer to a contractor, even when the work has not been fully carried out, is subject to VAT.
- The case involves a works contract for drywall construction work.
Source: eulawlive.com
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.
