Austria Federal Finance Court Decision: Taxpayer Loses Input Tax Deduction Due to VAT Evasion 9 months ago
Austria The Future of E-Invoicing in Austria: Embracing Digital Transformation for Business and Government 9 months ago
Austria No Tax Exemption for Sale of Patient Records in Medical Practice Takeover – BFG Decision 9 months ago
Austria Supplier of Goods and Services under § 1 Abs 1 Z 1 UStG: Legal Definition and Obligations 9 months ago
Austria Correction of Invoice under § 11 Abs 12 UStG: Ex Nunc Effect According to VwGH Ruling 9 months ago
Austria Calculation of Chamber Levy in VAT Consolidated Groups: Individual Consideration of Member Entities. 9 months ago
Austria Abolition of Interbank Exemption in Austrian VAT Act: Impact on Financial Services from 2025 9 months ago
Austria Bundesfinanzgericht: No VAT deduction for transportation services provided to a Slovenian company as business should have known the transactions were connected to tax evasion 9 months ago
Austria Municipality with full-day school offering both classes and day care, does not act as a business 9 months ago
Austria Bundesfinanzgericht: Medical and chemical laboratory diagnostic center qualifies as a hospital, not exempt, but subject to reduced 10% VAT rate 9 months ago
Austria Administrative Court: Newly constructed apartment used privately, but later rented out, entitles to input VAT adjustment 9 months ago
Austria Austrian Court Rules Against Tax Office in Internet Trade Case from Isle of Man 11 months ago
Austria Austria’s Tax and Business Regulations: Proposed Amendments and Consultation Period Until May 17 11 months ago
Austria Draft Tax Amendment Act: Small business, increase VAT registration threshold, simplified invoicing, donations 11 months ago
Austria Guidance on VAT exemption for board renumeration; other recent direct and indirect tax developments 11 months ago
Austria Failure to Submit Written Option Declaration for VAT Pauschaling in Agricultural Business 11 months ago
Austria Dismissal of Appeal Against Non-Assessment of VAT for 2019 by Austrian Tax Office 11 months ago