VAT Refund Denial for Fuel Purchases by Third-Country River Cruise Operator Upheld

The Austrian Administrative Supreme Court rejected the company’s revision as unfounded.
A Swiss company operating Danube river cruises, without a seat or permanent establishment in Austria, sought a VAT refund for 2021, including VAT on fuel purchased in Austria.
The tax office denied the refund for fuel-related VAT, and the Federal Finance Court upheld that decision.
The court found that Austrian rules excluding fuel-related VAT refunds for third-country businesses are allowed under the EU’s 13th VAT Directive.
The exclusion was held not to violate EU discrimination or equal treatment principles.

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.