Request for Preliminary Ruling on VAT by Austrian Oberster Gerichtshof (Case C-622/23)

• The Austrian Oberster Gerichtshof lodged a request for a preliminary ruling on VAT (Case C-622/23)
• The request was published in the Official Journal of the European Union on December 18, 2023
• The case involves rhtb: projekt gmbh as the applicant and Parkring 14-16 Immobilienverwertung GmbH as the defendant
• The question referred is whether the amount owed by a customer to a contractor, even if the work was not fully carried out due to circumstances attributable to the customer, is subject to VAT
• The facts of the case involve a works contract between the parties, with the defendant canceling the applicant’s services after they had begun the work
• The applicant submitted a final invoice for unjustified cancellation of the works, seeking payment of EUR 1,540,820.10
• The defendant disputes the formation of a works contract and argues that the applicant has already received appropriate payment for the work provided

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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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