The decision of the Court of Justice of the European Union (EuGH): Input tax deduction for services in the context of actual taxation. Changes also relate to the Austrian Value Added Tax Act (UStG) from January 1, 2023.

Marlon Possard

Publikation: Working/Discussion PaperWorking Paper/Preprint


Marlon Possard analyzes relevant changes for Austrian law associated with the ECJ decision "Kollaustraße" (ECJ judgment of February 10th, 2022 - C-9/20, "Kollaustraße 136", Germany). In principle, the ECJ ruled that a deduction of input tax for services is only possible when payment is made. Thus, the ECJ refers to the possibility of input tax deduction for those who are subject to actual taxation or taxation according to receipts. However, the ECJ's explicit reference to the respective service recipients is relevant. The ruling of the ECJ thus has a direct impact on VAT regulations within the European Union and affects both the provider of the service or the party commissioned to perform the service as well as the recipient of the respective service.
PublikationsstatusVeröffentlicht - 2022