Austria Purchase and resale of fuel through fuel cards in its own name and for its own account is a supply of goods and tmay qualify as a chain transaction 23 April 202048 views1 min read Source: leitnerleitner.com Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991) Question sent by Austria to ECJ/CJEU – VAT exemption for services of a lawyer as a trustee