Correction of Input: Austria 20.09.2023 – Administrative Court Decision on VAT Deduction

• 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.