Legal basis Austria
What is the legal basis in Austria?
§ 16. Change in the assessment basis
(1) If the assessment basis for taxable turnover has changed within the meaningof Section 1 (1) lines 1 and 2, then
1. the entrepreneur who carried out this turnover, the amount of tax owed for it, and
2. the entrepreneur, to whom this turnover has been made, to correct the input tax
deduction used for this. The corrections must be made for the assessment period in which the change in remuneration occurred.
(3) Paragraph 1 applies mutatis mutandis if
1.the fee for a taxable delivery or other service has become uncollectible.