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On April 6, 2006, the ECJ issued his decision in the case C-245/04 EMAG Handel Eder OHG related to the place of supply in case if chain suppplies. Article in the EU VAT Directive Articles 8(1)(a) and (b), the first...
COVID-19: Extension of the reduced 5% VAT rate in the areas of hospitality, the hotel industry, and the cultural sector until 31 December 2021
Plus introduction of a 0% VAT rate on COVID-19 tests and vaccinations until 31 December 2022
Approval by the Austrian Federal Council on Dec 17, 2020