- ECJ issued a ruling on VAT obligations for incorrect invoicing to nontaxable consumers.
- An Austrian playground operator applied the wrong VAT rate to admission fees.
- The Austrian Tax Authority did not allow correction of the VAT rate for final consumers.
- ECJ ruled that a taxable person is not automatically liable for incorrect VAT on invoices to nontaxable persons.
- The term final consumers refers only to nontaxable persons without input VAT deduction rights.
- National authorities can estimate VAT liability for incorrect invoicing if all facts are considered.
- The ruling clarifies VAT invoicing errors and tax liability limits for final consumers.
Source: globalvatcompliance.com
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See also
See also
- ECJ C-794/23 (Finanzamt Österreich) – Judgment – Taxpayer not liable for incorrectly charged VAT to non-taxables – VATupdate
- Briefing document & Podcast: ECJ VAT C-794/23: Indoor playground operator does not owe VAT for incorrect invoices – VATupdate
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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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