Austria Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested 23 April 202039 views1 min read Source: leitnerleitner.com ECJ C-1/20 (Finanzamt Wien) – Question – Exemption for lawyer as a court-appointed guardian? Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT