- Austrian Federal Ministry of Finance posted a decision on input VAT refunds for property valuation services.
- A Swiss company applied for a refund of input VAT for 2018 related to these services.
- The Tax Office denied the claim, labeling the services as catalogue services.
- The taxpayer argued the services were taxable in Austria and the company had no domestic turnover.
- The Federal Finance Court ruled in favor of the taxpayer.
- The court found Austria was the place of performance, entitling the taxpayer to a refund under EU and Austrian laws.
- Valuation services were directly connected to real estate and taxable by locality principle.
- The taxpayer met conditions under the Refund Regulation for nonresident entrepreneurs.
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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