Denial of VAT refund for intra-community supply

• No refund of input tax allowed if the possibility of tax exemption as an intra-Community supply existed with the supplying entrepreneur
• Decision made by the Federal Finance Court in the case of Bf1 against the tax office Austria regarding input tax refund for the period 1-12/2021
• The appeal was dismissed as unfounded
• Ordinary revision to the Administrative Court is not allowed
• The appellant, who operates a car dealership in Germany, initially received a refund of input tax but it was later set to zero due to the goods being acquired in Austria and transported to Germany, constituting tax-exempt intra-Community supplies
• The appellant’s arguments in the appeal were related to the validity of their UID number and the lack of data in the European Commission’s database
• The Austrian companies insisted on charging and paying VAT due to the missing data, leading to the denial of input tax refund.

Source: 360.lexisnexis.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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