- The Verwaltungsgerichtshof has made a decision regarding a revision of the Finanzamt Österreich.
- The decision of the Bundesfinanzgericht has been overturned due to the illegality of its content.
- The case involves a Swiss company that trades computers and underwent an external audit.
- The Finanzamt issued VAT assessments for the years 2012 and 2013, which were appealed by the company.
- The appeal was rejected by the Finanzamt, leading the company to submit a complaint to the Bundesfinanzgericht.
- The Bundesfinanzgericht overturned the VAT assessments and penalties, referring the case back to the tax authority.
- The company sells goods through a multi-level distribution system, sourcing from producers in third countries and EU member states.
- The proceedings only concern goods sourced from producers in EU member states.
- Customers, who are large electrical retailers and entrepreneurs, place orders with distribution companies affiliated with the company.
- The distribution companies then place orders with the company, which in turn orders from the producers.
- The goods are produced based on customer specifications and delivered to the known customers.
- The company receives the goods for VAT purposes and supplies them to the distribution companies, who then deliver them to the customers.
- There are typically four involved parties and three deliveries in this process, with the final delivery to end customers not being relevant to the proceedings.
- It is assumed that the end customers are non-taxable persons and the final VAT taxation occurs in the respective member states.
Source: ris.bka.gv.at
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
