- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-378/21: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 21 June 2021 — P GmbH
ECLI:EU:UNKNOWN:62021CN0378
62021CN0378
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
30.8.2021
EN
Official Journal of the European Union
C 349/22
(Case C-378/21)
(2021/C 349/28)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: P GmbH
Defendant: Finanzamt Austria
Questions referred
1.Is VAT payable by the issuer of the invoice under Article 203 of the VAT Directive (1) if, as in the present case, there may be no risk of loss of tax revenue, because the recipients of the services are final consumers who are not entitled to the right of deduction?
2.If the first question is answered in the affirmative and VAT is payable by the issuer of an invoice under Article 203 of the VAT Directive:
a.Can the correction of invoices in respect of the recipients of services be precluded if, on the one hand, a risk of loss of tax revenue is excluded and, on the other, the correction of invoices is effectively impossible?
b.Does the fact that final consumers have borne the tax as part of the consideration, thereby enriching the taxable person by correcting the VAT, preclude the correction of the VAT?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
* * *
Language of the case: German