Austria Federal Finance Court decision on VAT liability for intra-community transactions 12 months ago
Austria New reporting rules for payment service providers to combat e-commerce VAT fraud 12 months ago
Austria Amendment: Tax liability due to invoicing to non-taxable persons (Sec 11 Para 12 Austrian VAT Act) 20 July 2023
Austria Case: Invoice adjustment despite limitation of assessment (Sec 11 Para 12 and Sec 16 Para 1 Austrian VAT Act) 20 July 2023
Austria Austrian National Council Approves New Reporting Obligations for Payment Service Providers and Various Other Measures 12 July 2023
Austria Austria MOF Clarifies Input Tax Adjustment for Tax-Free Sale of Unused Business Premises 10 July 2023
Austria Insurance Premium Tax instead of VAT for paid guarantee promises in all industries 29 June 2023
AustriaEuropean Union Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity 28 June 2023
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration 25 May 2023
Austria Austria Measures to combat VAT fraud through payment service provider reporting obligations 14 May 2023
Austria Administrative Court: VAT implications of Sale of Medical Waste by Hospitals to Scrap Dealers 09 May 2023
Austria Administrative Court: VAT implications of outsourcing credit card services to a German company 09 May 2023
Austria Measures to combat VAT fraud through payment service provider reporting obligations 09 May 2023