AustriaEuropean Union ECJ C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions 08 December 2022
AustriaEuropean Union ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later 08 December 2022
Austria MOF Clarifies Input VAT Refund, Late Filing Penalties for Nonresident Telecommunications Companies 26 November 2022
AustriaEuropean Union Flashback on ECJ Cases C-284/04 (T-Mobile Austria and Others) – Auctioning of the UMTS licences is not a taxable transaction 26 November 2022
Austria Sales activities that are exempt from the fiscalization obligation in Austria 09 November 2022
Austria Austrian implementation of DAC7 introduces comprehensive reporting obligations pertaining to “Platform Economy” 05 November 2022
Austria Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination 27 October 2022
AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion 27 October 2022
Austria Austria’s reporting obligation for platforms and DAC7: Everything You Need to Know 20 October 2022
Austria No reverse charge mechanism in the case of rental revenues of foreign property owners 30 September 2022
AustriaEuropean Union Flashback on ECJ Cases C-246/04 (Turn- und Sportunion Waldburg) – Exemption of leasing and letting of immovable property 21 September 2022
AustriaEuropean Union ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith 08 September 2022
Austria Clarification of input VAT deductions to telecom business for nonresident provider 03 September 2022
AustriaEuropean Union Flashback on ECJ cases C-212/01 (Unterpertinger) – No exemption for Expert medical report 18 August 2022
Austria Austria MOF Clarifies Input VAT Deductions for Nonresident Telecommunications Companies 04 August 2022
AustriaEuropean Union Flashback on ECJ cases C-465/03 (Kretztechnik) – A transaction falling outside the scope of VAT does not necessarily mean that deduction is excluded 04 August 2022