With the ruling dated 1 August 2025 on the Austrian case Finanzamt Österreich (C-794/23) the ECJ specified the principles set out in the decision dated 8 December 2022 (C-378/21, P GmbH) on VAT liability for VAT which was incorrectly invoiced. Underlying case and previous procedure The decision relates to the same case as the ruling […]
read more
In its decision of 29 June 2023, case C-108/22, Dyrektor Krajowej Informacji Skarbowej, the CJEU confirmed the applicability of the special VAT scheme for tourist agents in the case where a taxable person purchases accommodation services from a third party and resells them on its own behalf without ancillary services. Underlying case “C” – as […]
read more
With this judgment, the ECJ decided on fundamental questions on the German VAT group regulations. Due to the very similar legal situation, this judgment is also of interest to Austria. General transposition of VAT group system compatible with EU law The judgment was highly anticipated because the ECJ had the chance to take position on […]
read more
