- The Verwaltungsgerichtshof ruled on a case involving the revision of the Finanzamt Österreich regarding the determination of VAT for the purchase of new vehicles.
- The court found the decision of the Bundesfinanzgericht to be unlawful and overturned it.
- The case involved a natural person who imported a car from another EU member state and was charged VAT by the Finanzamt.
- The Bundesfinanzgericht ruled that the VAT assessment was invalid due to the lack of a specific time period for the tax liability.
- An extraordinary revision was filed against this ruling, questioning the necessity of specifying a time period for VAT assessment on new vehicle purchases.
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.
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