- The Verwaltungsgerichtshof ruled on a case involving the revision of the Finanzamt Österreich regarding the determination of VAT for the purchase of new vehicles.
- The court found the decision of the Bundesfinanzgericht to be unlawful and overturned it.
- The case involved a natural person who imported a car from another EU member state and was charged VAT by the Finanzamt.
- The Bundesfinanzgericht ruled that the VAT assessment was invalid due to the lack of a specific time period for the tax liability.
- An extraordinary revision was filed against this ruling, questioning the necessity of specifying a time period for VAT assessment on new vehicle purchases.
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.
Latest Posts in "Austria"
- Austria Modernizes Fiscal Cash Register Rules for 2026, Eases Compliance, Expands Digital Receipts
- Austria’s 2026 Cash Register Reforms: Higher Thresholds, Digital Receipts, and Simplified Compliance
- Austria Amends Tax, VAT, Financial Crime, and Cash Payment Laws Effective January 2026
- Austria’s 2026 Cash Register Reform: Higher Exemption, Digital Receipts, and Simplified Compliance
- Austria’s VAT System 2025: Rates, Registration Thresholds, Exemptions, and Compliance Essentials
