The Administrative Court of Justice upheld the tax authorities’ denial of H Company’s input VAT claim due to their involvement in a VAT fraud carousel, despite their trade in music CDs and Game Boy accessories. This decision, following case Ra 2024/13/0109, confirmed the Federal Finance Court’s previous ruling.
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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