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Case C-622/23, rhtb: Request for a preliminary ruling from the Oberster Gerichtshof (Austria) lodged on 10 October 2023 — rhtb: projekt gmbh v Parkring 14-16 Immobilienverwertung GmbH
ECLI:EU:UNKNOWN:62023CN0622
62023CN0622
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Official Journal of the European Union
Series C
C/2023/1438
18.12.2023
(Case C-622/23, rhtb)
(C/2023/1438)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant on a point of law: rhtb: projekt gmbh
Respondent on a point of law: Parkring 14-16 Immobilienverwertung GmbH
Question referred
Must Article 2(1)(c) of Council Directive 2006/112/EC read in conjunction with Article 73 of that directive be interpreted as meaning that the amount which a customer owes to a contractor even where the work has not been (fully) carried out, but the contractor was ready to provide the service and, through circumstances attributable to the customer (for example, cancellation of the work), was prevented from doing so, is subject to VAT?
Language of the case: German.
ELI: http://data.europa.eu/eli/C/2023/1438/oj
ISSN 1977-091X (electronic edition)