C-794/23Finanzamt Österreich v P GmbH

Domstolens egne nøkkelord

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.

Tolker