AustriaEuropean Union Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid 09 April 2023
Austria Accounting information when applying the simplification rule for triangular transactions 30 March 2023
Austria Austria: Bundesfinanzgericht – Input tax adjustment of real estate held as current assets 20 February 2023
Austria Austria: Bundesfinanzgericht – Input tax deduction and input tax adjustment in connection with rental activities 20 February 2023
Austria Austria: Verwaltungsgerichtshof – Invoice correction despite statute of limitations for tax assessment 20 February 2023
Austria MOF Clarifies Input VAT Deductions for Flat-Rate Daily, Overnight Allowances Paid to Employees 18 February 2023
AustriaEuropean Union Flashback on ECJ Cases – C-441/09 (Commission v Austria) – No reduced VAT rate to all deliveries, imports and intra-Community purchases of horses 07 January 2023
Austria § 12 paragraph 1 UStG, § 20 paragraph 2 UStG period for the input VAT deduction 06 January 2023
AustriaEuropean Union Flashback on ECJ cases C-409/99 (Metropol and Stadler) – Deduction of input tax – Exclusions provided for under national law at the time of entry into force of the Directive 02 January 2023