The topics included in this report and that are briefly discussed concern:
- Sale of a customer base is a supply of service within the meaning of the Austrian value added tax (VAT) law (decision of the Austrian Administrative Supreme Court)
- VAT treatment of lease contract (decision of the Austrian Administrative Supreme Court)
- Roaming charges of third-country operators (decision of the Austrian Federal Fiscal Court)
- Provision of fuel cards as VAT-exempt financial service (judgment of CJEU)
- Place of origin of import VAT in the event of customs (judgment of CJEU)
- Supervisory board activity not qualifying as a taxable supply of services for VAT purposes (judgment of CJEU)
- Deduction of input VAT in cases of acquiring rented real property (decision of Austrian Federal Finance Court)
Source: KPMG
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