- The Administrative Court dismissed the appeal as unfounded.
- The case involved a UAE-based mobile company seeking a refund of Austrian VAT charged by Austrian network providers for roaming services used by its UAE customers in Austria during 2017 and 2018.
- The tax office denied the VAT refund and issued additional VAT assessments, which the company partially contested.
- The Federal Fiscal Court partially upheld the complaint, recalculated the VAT, and allowed an ordinary appeal to the Administrative Court.
- The court clarified that two separate services exist in roaming: the domestic provider’s service to the foreign company and the foreign company’s service to its customers in Austria.
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.
