Request for a preliminary ruling from the Oberster Gerichtshof (Austria) lodged on 10 October 2023 – rhtb: projekt gmbh v Parkring 14-16 Immobilienverwertung GmbH

(Case C-622/23, rhtb)

Language of the case: German

Referring court

Oberster Gerichtshof

Parties to the main proceedings

Appellant on a point of law: rhtb: projekt gmbh

Respondent on a point of law: Parkring 14-16 Immobilienverwertung GmbH

Question referred

Must Article 2(1)(c) of Council Directive 2006/112/EC ¹ read in conjunction with Article 73 of that directive be interpreted as meaning that the amount which a customer owes to a contractor even where the work has not been (fully) carried out, but the contractor was ready to provide the service and, through circumstances attributable to the customer (for example, cancellation of the work), was prevented from doing so, is subject to VAT?

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¹ Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).