Austrian Administrative Court Decision on the Classification of Package Travel Services

• The decision was made by the Administrative Court on September 20, 2023.
• The case number is Ra 2021/13/0150.
• In the case of package tours where a business combines multiple services purchased from different taxable third parties, it is generally considered that these combined travel services should be assessed as separate services rather than a single complex service.
• The special provision of § 23 UStG 1994, which assumes a single service, would be unnecessary if this were not the case.
• The European Case Law Identifier for this decision is ECLI:AT:VWGH:2023:RA2021130150.L01.

Source: ris.bka.gv.at

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.