- No refund of input tax allowed if the possibility of tax exemption as an intra-Community supply existed with the supplying entrepreneur
- Decision made by the Federal Finance Court in the case of Bf1 against the tax office Austria regarding input tax refund for the period 1-12/2021
- The appeal was dismissed as unfounded
- Ordinary revision to the Administrative Court is not allowed
- The appellant, who operates a car dealership in Germany, initially received a refund of input tax but it was later set to zero due to the goods being acquired in Austria and transported to Germany, constituting tax-exempt intra-Community supplies
- The appellant’s arguments in the appeal were related to the validity of their UID number and the lack of data in the European Commission’s database
- The Austrian companies insisted on charging and paying VAT due to the missing data, leading to the denial of input tax refund.
Source: 360.lexisnexis.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.
