Austria § 6 (1) Z 14 UStG No VAT exemption for services of non-profit organizations at professional sports events 9 months ago
Austria Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition 9 months ago
Austria § 11 (1) in conjunction with § 12 (1) UStG No input tax deduction from incorrect invoices 9 months ago
Austria Austria’s 2024 tax and budget bills: Intensifying efforts against cross-border VAT fraud and combating tax evasion 9 months ago
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Judgment – VAT can be imposed on a public broadcasting activity 9 months ago
Austria Austrian Administrative Court: VAT exemption for certain educational services provided by a private institution 9 months ago
Austria Austrian Administrative Court: Services should be attributed to the party that provides them in their own name 9 months ago
AustraliaAustriaPolandSouth KoreaUnited Arab Emirates KPMG Week in Tax: 25 – 29 September 2023 10 months ago
AustriaEuropean Union Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism development fund 10 months ago
Austria Liability of Prokurist for VAT in bankrupt GmbH: Austrian court to make final decision 10 months ago
AustriaEuropean Union Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements 10 months ago
AustriaChinaDenmarkEuropean UnionFranceLuxembourgNetherlandsPhilippinesPolandSouth AfricaSweden Global VAT Guide: August 2023 VAT Updates 11 months ago