Input VAT refund procedure for (tax-exempt) iC supplies (Sec 11 and 12 Austrian VAT Act in connection with Art 7 Austrian VAT Act).
The refund of an invoiced VAT is not permitted, if the supply qualifies as an iC supply, which can subsequently be exempted from VAT (Federal Tax Court, 05.03.2024, RV/2100222/2022)
Source Leitner & Leitner
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