The Austrian Administrative Supreme Court (VwGH), 29.4.2003, 2001/14/0226 interpreted the VAT FE in accordance with the CJEU jurisprudence, by emphasizing the importance of a sufficient level of human and technical resources, enabling it to receive the services supplied to it and use them for its own business needs.
A VAT FE under Austrian case law is characterized by a sufficient degree of permanence and a suitable structure in terms of human and technical resources, to enable it to receive and use the services supplied to it for its own needs.
Since the Austrian tax authorities explicitly and closely relied on the CJEU jurisprudence in Berkholz, C-168/84 and Planzer, C-73/06, it can reasonably be expected that they will also follow the holdings in Berlin Chemie, C-333/20.
Source Baker & McKenzie
