If a long-term use of a property is not covered either by the line of business or by expressed intentions, it is to be allocated to current assets on the basis of the principle of prudence, irrespective of its presentation under fixed assets. – In the event of a tax-exempt sale of this property (e.g. by means of a compulsory auction), the input taxes claimed on the occasion of the acquisition must subsequently be adjusted in full (and not merely on a pro rata basis) in accordance with § 12 para 11 UStG. BFG, 13.01.2023, RV/6100204/2022
Source: bmf.gv.at
