Austria Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition 10 months ago
Austria § 11 (1) in conjunction with § 12 (1) UStG No input tax deduction from incorrect invoices 10 months ago
Austria Austria’s 2024 tax and budget bills: Intensifying efforts against cross-border VAT fraud and combating tax evasion 10 months ago
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Judgment – VAT can be imposed on a public broadcasting activity 10 months ago
Austria Austrian Administrative Court: VAT exemption for certain educational services provided by a private institution 10 months ago