- The Austrian Oberster Gerichtshof lodged a request for a preliminary ruling on VAT (Case C-622/23)
- The request was published in the Official Journal of the European Union on December 18, 2023
- The case involves rhtb: projekt gmbh as the applicant and Parkring 14-16 Immobilienverwertung GmbH as the defendant
- The question referred is whether the amount owed by a customer to a contractor, even if the work was not fully carried out due to circumstances attributable to the customer, is subject to VAT
- The facts of the case involve a works contract between the parties, with the defendant canceling the applicant’s services after they had begun the work
- The applicant submitted a final invoice for unjustified cancellation of the works, seeking payment of EUR 1,540,820.10
- The defendant disputes the formation of a works contract and argues that the applicant has already received appropriate payment for the work provided
Source: http:
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.
