- The Federal Finance Court ruled in favor of the complainant, amending the contested decision.
- The VAT for 2015 was set at EUR -54,252.72.
- An ordinary revision to the Administrative Court is not permitted.
- The dispute centered on whether the complainant was entitled to an input tax deduction from invoice No. 23.
- A special VAT audit found invoices 22 to 24 did not meet legal requirements, denying the input tax deduction.
- A corrected invoice was submitted but not accepted by the auditor.
- The 2015 VAT assessment did not include the declared input tax from invoice No. 23.
- The complainant filed an appeal, requesting recognition of the input tax for the corrected invoice.
- The appeal was initially rejected, leading to a request for a hearing and decision by the Federal Finance Court.
- A hearing was held on February 26, 2025, after the request for a Senate decision was withdrawn.
Source: 360.lexisnexis.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.
