Union européenne · cjeu_case
Judgment of the Court (Seventh Chamber) of 28 November 2024.#rhtb: projekt gmbh v Parkring 14-16 Immobilienverwaltung GmbH.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Contract for services for the carrying out of a building project – Termination of the contract by the customer – Concept of ‘remuneration’ – Characterisation – Obligation to pay the total amount agreed after deduction of the costs saved by the supplier – Article 73 – Taxable amount.#Case C-622/23.
Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)