AustriaEuropean Union Flashback on ECJ Cases – C-441/09 (Commission v Austria) – No reduced VAT rate to all deliveries, imports and intra-Community purchases of horses 07 January 2023
Austria § 12 paragraph 1 UStG, § 20 paragraph 2 UStG period for the input VAT deduction 06 January 2023
AustriaEuropean Union Flashback on ECJ cases C-409/99 (Metropol and Stadler) – Deduction of input tax – Exclusions provided for under national law at the time of entry into force of the Directive 02 January 2023