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