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Case: Input tax adjustment ex tunc if there was no right to deduction

If an input tax deduction proves to be incorrect from the outset (e.g., the service was rendered based on an employment contract and not on a work contract) adjustment must be made with ex tunc effect but not ex nunc at the time of invoice correction (Supreme Administrative Court, 8 September 2022, Ra 2020/15/0025).

Source: leitnerleitner.com

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