Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer”

• The decision was made by the Administrative Court on September 20, 2023.
• The case number is Ra 2023/13/0003.
• The reference to the main legal principle is GRS wie Ra 2017/13/0059 B 22. November 2017 RS 3.
• The main legal principle states that the activities of “Vermittler” and “Subunternehmer” can be considered as a main service and a secondary service.
• The European Case Law Identifier is ECLI:AT:VWGH:2023:RA2023130003.L06.

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.