AustriaEuropean Union ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation 14 July 2022
AustriaEuropean Union Flashback on ECJ Cases – C-460/07 (Puffer) – A full deduction VAT and a staggered imposition on the private use of a mixed use building does not infringe the principle of equal treatment 14 July 2022
Austria Reduction of electricity and natural gas levy for periods from May 1, 2022 to June 30, 2023 27 June 2022
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions – Is programme fee of the Österreichischer Rundfunk to be considered as consideration? 21 June 2022
AustriaEuropean Union Flashback on ECJ cases C-387/01 (Weigel) – Directive allows imposition of a consumption tax such as the Normverbrauchsabgabe base tax 19 June 2022
AustriaEuropean Union Flashback on ECJ Cases – C-451/06 (Walderdorff) – A right to fish, under a ten-year lease, does not constitute a lease or rental of immovable property 03 June 2022
AustriaEuropean Union ECJ C-228/20 (I GmbH) – Judgment – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds 07 April 2022
Austria Reduction in the specific energy taxes (natural gas tax and electricity tax) by approximately 90% 25 March 2022
Austria Triangular transaction despite registration of intermediary in Member State of destination 24 March 2022
AustriaEuropean Union Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium)) 11 March 2022
Austria Triangulation: also if the middle trader is VAT registered (but not resident) in the country of destination, but uses the VAT number of another Member State 17 February 2022
Austria Customs value – conversion exchange rates to determine the customs value as of Jan 1, 2022 09 January 2022
Austria Amendments in VAT Act in response to COVID-19: 0% VAT on the supply of Protective Masks extended until 30 June 2022 07 January 2022