OrbitaxEU Court of Justice Finds Taxpayer Not Liable for Incorrectly Invoiced VAT to Final Consumers
|Approved Changes|European Union-Austria
On 8 December 2022, the Court of Justice of the European Union (CJEU) issued its judgment concerning the liability of a taxpayer to pay VAT that was incorrectly invoiced to final consumers. The case involved an Austrian taxpayer operating an indoor playground that issued invoices to its customers including a 20% VAT rate. The taxpayer later realized that the correct VAT should have been 13% an…
Continue Reading
