- The EU Court of Justice ruled that P GmbH is not liable for VAT on incorrect invoices issued to non-taxable persons. The fact that P GmbH also issued incorrect invoices to taxable persons is irrelevant. The Austrian tax authority can estimate the share of invoices for which VAT is incorrectly charged, considering all relevant circumstances, and the taxpayer must be able to challenge this outcome.
Source: taxlive.nl
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.
