Austria Tax Liability for Non-Entrepreneur’s Invoice with Separate Tax Amount and Foreign VAT ID 7 months ago
Austria Deductibility of input tax for rental of apartments by a GmbH to the children of the shareholder-managing director 7 months ago
Austria Fictitious intra-community acquisition without VAT deduction in Austria under Art 3 Abs 8 UStG 7 months ago
Austria Determination of place of performance for brokerage services under § 3a Abs 6 UStG 7 months ago
Austria Austrian Ministry of Finance Updates VAT Guidelines, Including Rules for Vouchers and Tax Deductions 7 months ago
AustriaEuropean Union ECJ C-794/23 (Finanzamt Österreich) – Questions – No information available yet 7 months ago
Austria Request for Preliminary Ruling on VAT by Austrian Oberster Gerichtshof (Case C-622/23) 7 months ago
AustriaEuropean Union New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts 7 months ago
AustriaEuropean Union ECJ VAT Case C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations 8 months ago
Austria Austria Parliament Passes Bills on Tax Measures for 2024 Budget and Renewable Energy 8 months ago
Austria VAT exemption for photovoltaic systems: Overview of conditions and practical aspects 8 months ago
AustriaEuropean Union Comments on ECJ C-249/22: ECJ Clarifies Austrian VAT Rules for Broadcasting Program Fees 8 months ago
Austria Austrian Administrative Court Decision on the Classification of Package Travel Services 9 months ago
Austria Correction of Input: Austria 20.09.2023 – Administrative Court Decision on VAT Deduction 9 months ago
Austria Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer” 9 months ago
Austria Austria Administrative Court Decision on Determining the Unity of Multiple Services in Sales 9 months ago
Austria Austria Administrative Court Decision: Services are attributed to the person who provides them in their own name 9 months ago
Austria Austrian Administrative Court Decision on the Definition of ‘Mediation’ in Contractual Activities 9 months ago
Austria Austrian Administrative Court’s Recognition System for Private Educational Institutions in Compliance with EU Law 9 months ago
Austria Expansion of VAT exemption for adult education institutions through comparable certification programs 9 months ago
Austria Qualification Standards for Education Services for Children and Youth in Austria 9 months ago
Austria Austrian Administrative Court Overturns Decision on VAT Exemption for Language School 9 months ago