- The decision was made by the Administrative Court on September 20, 2023.
- The case number is Ra 2021/13/0082.
- The court states that a correction of input tax is only possible if there has been a change in the relevant circumstances for the deduction of input tax.
- The European Case Law Identifier for this case is ECLI:AT:VWGH:2023:RA2021130082.L05.
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.
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