- The Administrative Court reviewed a revision by the Austrian tax office regarding the reopening of VAT procedures for 2016-2018 and VAT for 2016-2019 involving a Norwegian company.
- The revision was dismissed for the reopening of VAT procedures for 2016-2018 and VAT for 2016-2018.
- The decision regarding VAT for 2019 was annulled due to legal errors.
- The case concerns a Norwegian company registered for VAT in Austria, which bought hardware from an Austrian company and resold it to European TV stations, with the goods shipped directly from Austria to customers.
- The tax office classified the transactions as chain transactions and adjusted the VAT assessments, but the court found legal issues with the 2019 decision.
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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