- The case involves a public law corporation with commercial operations.
- The corporation was assessed for VAT from 2008 to 2012.
- Initial VAT assessments were made for each year from 2008 to 2012.
- An external audit was conducted by the tax authority.
- The audit extended to VAT for 2008 and 2009.
- The audit found that the festival operation was not a commercial activity.
- As a result, declared sales were not subject to VAT, and input tax deductions were disallowed.
- The tax authority issued new assessments for VAT from 2008 to 2012.
- The complaint against these assessments was dismissed as unfounded.
- No appeal to the Administrative Court is allowed against this decision.
Source: 360.lexisnexis.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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