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- Title
Aufrechterhaltung der Wirkungen einer mit dem Unionsrecht unvereinbaren nationalen Regelung.
- Abstract
The article offers information on the limitations of a national court to apply a national provision allowing the retention of certain effects of a national legal provision deemed incompatible with the VAT Directive. It emphasizes that the court cannot justify upholding these effects by claiming it is not possible to refund incorrectly collected VAT to the recipients of services, particularly due to the large number of affected individuals or the absence of a suitable accounting system.
- Subjects
AUSTRIA; BELGIUM; VALUE-added tax; TAX exemption; TAX deductions; TELEVISION broadcasting; CHIROPRACTIC; PUBLIC broadcasting; LEASE &; rental services
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 23, p902
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-722305