AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Questions – Place of supply rules in case of VAT evasion 22 December 2021
AustriaGermanySwitzerland DACH region – Switzerland: the tension between transfer prices and customs values 21 December 2021
AustriaEuropean Union Flashback on ECJ Cases – C-166/05 (Heger) – The transfer of a fishing right in the form of a fishing license is a service relating to immovable property 17 December 2021
Austria Austrian Administrative Supreme Court on the deduction of input VAT in cases of acquiring rented real property 14 December 2021
Austria Administrative Supreme Court on the deduction of input VAT in cases of acquiring rented real property 14 December 2021
AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading) – Questions – Place of supply when partcipating in tax evasion 03 December 2021
AustriaEuropean Union Commentary on ECJ cases on “management of special investment funds” 29 November 2021
Austria The Council of the European Union made a Decision on Austria’s ability to restrict VAT! 19 November 2021
AustriaEuropean Union Flashback on ECJ Cases – C-128/05 (Commission v Austria) – Non-established taxable persons carrying out passenger transport services in Austria to submit tax returns/pay the net amount of VAT 04 November 2021
AustriaFranceItalySpainUnited KingdomUnited States Five European nations, US agree transitional approach to DSTs as regards Pillar One 29 October 2021
AustriaEuropean Union Austrian cases on management of special investment funds before the CJEU 27 October 2021
AustriaFranceItalySpainUnited Kingdom UK, France, Spain, Italy, Austria to repeal Digital Services Tax 22 October 2021
AustriaEuropean Union Council Implementing Decision: Austria can restrict VAT deduction if goods/services are used for more then 90% for private purposes 12 October 2021
AustriaEuropean Union Flashback on ECJ Cases – C-433/09 (Commission v Austria) – Tax on normal consumption excluded from the taxable amount 05 October 2021
AustriaEuropean Union Flashback on ECJ Cases – C-45/01 (Dornier) – Medical services not provided by doctors may be VAT exempted 04 October 2021
AustriaEuropean Union ECJ C-228/20 (I GmbH) – AG Opinion – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds 23 September 2021
Austria Austrian Federal Finance Court on input VAT deduction of a managing holding 22 September 2021
AustriaEuropean Union ECJ C-378/21 (P GmbH) – Questions – Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk of loss of revenue? 06 September 2021
Austria Starting with the 2020 assessment, the Graz City Tax Office has changed its practice for filing a 2020 VAT return with only input VAT 01 September 2021
AustriaEuropean Union Flashback on ECJ Cases – C-340/15 (Nigl and Others) – Partnerships marketing products under a common brand name and through a limited liability company – Concept of independent undertakings 01 September 2021
Austria 0% VAT Rate on or local supplies and intra-community acquisitions of protective masks extended till December 31, 2021 17 August 2021