Court of Justice 8 September 2022, C-378/21 (Opinion of Advocate General Kokott delivered on 8 September 2022.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 8 September 2022 ( 1 ) ( i ) Case C‑378/21 P GmbH other party: Finanzamt Österreich (Request for a preliminary ruling from the Bundesfinanzgericht (Federal Finance Court, Austria)) (Request for a preliminary ruling – Value added tax – Error as to the correct rate – Adjustment of the tax liability – Factual impossibility to correct invoices already