Austrian Federal Finance Court: festival operation was not a commercial activity

• 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.

---

---