AustriaEuropean Union ECJ C-1/20 (Finanzamt Wien) – Removed – Exemption for lawyer as a court-appointed guardian? 28 June 2021
AustriaEuropean Union ECJ C-58/20 (K) & C-59/20 (DBKAG) – Judgment – Tax work and use of software provided to investment fund management companies are VAT exempted 17 June 2021
AustriaIndiaItalySpainTurkeyUnited KingdomUnited States USTR announces 25% punitive tariffs on six specific countries in response to their Digital Services Taxes; Suspends tariffs for 180 days 04 June 2021
AustriaEuropean Union ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff 03 June 2021
AustriaEuropean Union Flashback on ECJ Cases C-219/12 (Finanzamt Freistadt Rohrbach Urfahr) – The operation of solar panels falls under the concept of ‘economic activities’, input VAT deduction possible 02 June 2021
AustriaEuropean Union ECJ C-844/19 (TechnoRent) – Decision – Interest for late VAT refunds despite lack of national provision 12 May 2021
Austria Renting out premises for the operation of a guesthouse qualifies as a tax-exempt rental for business purposes 23 April 2021
Austria 0% VAT Rate on or local supplies and intra-community acquisitions of protective masks extended till June 30, 2021 23 April 2021
AustriaEuropean Union ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund 15 April 2021
AustriaEuropean Union ECJ Customs C-772/19 (Bartosch Airport Supply Services) – Judgment – Customs Classification of Special Purpose Motor Vehicles 25 February 2021
AustriaEuropean Union Flashback on ECJ Cases C-155/01 (Cookies World) – Leased motor vehicles – Own use – Exclusions provided for in national legislation at the time of entry into force of the directive 20 February 2021
AustriaEuropean Union ECJ C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents 27 January 2021
AustriaEuropean Union ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision? 21 January 2021
AustriaEuropean Union Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies 08 January 2021
Austria COVID-19: Extension of the reduced 5% VAT rate in the areas of hospitality, the hotel industry, and the cultural sector until 31 December 2021 28 December 2020
Austria Will VAT rate drop from 20 to 10% on Feminine Care products per Jan 1, 2021? 12 December 2020
Austria COVID-19: Draft bill – VAT rate reduction for gastronomy, culture and publishing sectors, Exemption for vitro diagnostics and COVID-19 vaccines, etc 26 November 2020
Austria Request from Amazon Sellers to present their VAT registration number for Austria 23 October 2020
AustriaEuropean Union ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund 22 October 2020