Case C‑378/21

P GmbH

v

Finanzamt Österreich

(Request for a preliminary ruling from the Bundesfinanzgericht)

Judgment of the Court (Seventh Chamber) of 8 December 2022

(Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who are not entitled to make deductions – No risk of loss of tax revenue)

1. Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Payment obligation – Scope

   (Council Directive 2006/112, Art. 203)

   (see paragraphs 19, 21-23)

2. Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Payment obligation – Provision of services

   (Council Directive 2006/112, Art. 203)

   (see paragraph 25, operative part)

See the text of the decision.