Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article discusses the EU VAT grouping notion as well as the Austrian implementation of VAT grouping. After an historic overview of VAT grouping, the reasons of the VAT grouping regime are analyized. Subsequently, the optionality of VAT grouping, the substantive scope and the territorial restriction will be examined.
Source Studi Tributari Europei
Latest Posts in "Austria"
- Comments on ECJ C-794/23 (Finanzamt Österreich) – No VAT Liability for Incorrect Rates Charged to Non-Taxable Consumers
- Tax Implications of Hobby in Castle Leasing and Management Under § 2 Abs 5 Z 2 UStG
- VAT Refund for Foreign Entrepreneurs on Austrian Real Estate Services
- Hobby Horse Breeding and Boarding: Tax Implications and Profitability Assessment Changes
- Input Tax Deduction for Test Vehicles Used Exclusively for Development Purposes
