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Court of Justice of the European Union · Judgment

C-794/23Finanzamt Österreich v P GmbH

Decided
2025-08-01
ECLI
ECLI:EU:C:2025:622
CELEX
62023CJ0794
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Incorrect amount of VAT entered on the invoice – Article 238 – Simplified invoicing – Services invoiced to non‑taxable persons and to taxable persons who do not have a right to deduct VAT – Obligation to pay the part of the VAT invoiced incorrectly – No risk of loss of tax revenue.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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