H&I 2025/285:Finanzamt Österreich (TVA facturée par erreur à des consommateurs finals II). No VAT liability for part that was incorrectly invoiced to non-taxable person. Court of Justice

H&I 2025/285

Finanzamt Österreich (TVA facturée par erreur à des consommateurs finals II). No VAT liability for part that was incorrectly invoiced to non-taxable person. Court of Justice

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Article 203 of Council Directive 2006/112/EC must be interpreted as meaning that a taxable person who has supplied a service and who has stated on the invoice an amount of value added tax (VAT) calculated using the incorrect rate is not liable for the part of the VAT which was incorrectly invoiced to a non-taxable person, even if that taxable person has also supplied similar services to other taxable persons. Furthermore, it is appropriate to classify as ‘final consumers who do not have a right to deduct input VAT’, within the meaning of the judgment of 8 December 2022, ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.