- ECJ issued ruling on Austrian VAT treatment of termination payments
- Case involved Austrian construction company and termination of service contract
- Company sought VAT claim on remaining amount due under contract
- Austrian tax authorities denied VAT claim
- ECJ interpreted Directive 2006/112/EC to state unpaid amount was subject to VAT
Source: globalvatcompliance.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.
