In a case before the Austrian Federal Tax Court, the court decided that the simplification rule for a triangular transaction is applicable in a chain transaction with three parties “IT – AT – SLO”, even if the middleman AT is registered for VAT purposes in the country of destination.
Federal Tax Court 24th October 2019, RV/2100217/2018
Source Findok
Latest Posts in "Austria"
- Tax Implications of Hobby in Castle Leasing and Management Under § 2 Abs 5 Z 2 UStG
- VAT Refund for Foreign Entrepreneurs on Austrian Real Estate Services
- Hobby Horse Breeding and Boarding: Tax Implications and Profitability Assessment Changes
- Input Tax Deduction for Test Vehicles Used Exclusively for Development Purposes
- No Reduced Tax Rate for Pet Funeral Services, Standard Rate Applies, VwGH Confirms
