VATupdate

KPMG: Summaries of tax developments (August, September 2019)

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

tax