Austria Administrative Court Decision: Services are attributed to the person who provides them in their own name

• The decision was made by the Administrative Court on September 6, 2023.
• The case number is Ro 2020/15/0018.
• The main legal principle is that services are attributed to the person who provides them in their own name.
• It is important to carefully consider whether a third party is simply an executing organ in relation to a “foreign” exchange of services or if they become the subject of the exchange through their arrangement.
• The recipient of the service is the one who has contractually requested the service.
• A commission agent could also be considered a recipient of the service.
• The European Case Law Identifier for this case is ECLI:AT:VWGH:2023:RO2020150018.J02.

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.