No safety-net acquisition in the country of departure (Art 3 Para 8 Austrian VAT Act)
An iC supply to a purchaser, who communicates the VAT ID number of the Member State of departure, does not result in a safety-net acquisition for the purchaser in the Member State of departure (Supreme Administrative Court 29.6.2022, Ro 2021/15/002).
Source Leitner & Leitner
Join the Linkedin Group on ECJ VAT Cases, click HERE
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
