- Austrian Federal Ministry of Finance clarified VAT treatment for employee use of employer-owned vehicles
- Taxpayer, a German limited partnership, provided marketing employees with Austrian-registered company vehicles for business and private trips
- Tax Office held taxpayer subject to VAT for providing vehicles for private use
- Taxpayer argued against VAT since it couldn’t deduct input tax on vehicles
- Federal Finance Court agreed with taxpayer, stating taxpayer wasn’t subject to VAT as it didn’t carry out taxable transactions in Austria
Source: news.bloombergtax.com
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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