- The case concerns a UAE-based mobile telecom company that used Austrian networks for roaming services and had Austrian VAT charged by local providers.
- The company initially received VAT refunds for 2012–2013, but those refunds were later challenged; for 2014 onward the tax office refused refunds.
- The tax office later issued VAT assessment notices for 2010–2014 and 2016, citing input tax corrections due to subsequent price reductions by the providers, plus late-filing penalties.
- The Federal Finance Court partly upheld the company’s complaint, cancelling the 2010–2011 assessments as time-barred; the decision was then appealed to the Administrative Court.
- The Administrative Court annulled the decision regarding 2013 (1–12/2013) and 2016 for legal error, dismissed the rest of the revision, and ordered the Bund to reimburse costs.
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.
