Category - Austria

Austria

Tour Operators Margin Scheme extended to B2B supplies

1 week ago

Austria

Use & Enjoyment regulations in Austria

2 weeks ago

Austria

Customs value – conversion exchange rates to determine the customs value as of Jan 1, 2022

2 weeks ago

Austria

Amendments in VAT Act in response to COVID-19: 0% VAT on the supply of Protective Masks extended until 30 June 2022

2 weeks ago

Austria

All you need to know about SAF-T in Austria

3 weeks ago

Austria

BMF – Changes to the VAT Act

3 weeks ago

Austria European Union

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Questions – Place of supply rules in case of VAT evasion

1 month ago

Austria Germany Switzerland

DACH region – Switzerland: the tension between transfer prices and customs values

1 month ago

Austria European Union

Flashback on ECJ Cases – C-166/05 (Heger) – The transfer of a fishing right in the form of a fishing license is a service relating to immovable property

1 month ago

Austria

Austrian Administrative Supreme Court on the deduction of input VAT in cases of acquiring rented real property

1 month ago

Austria

Administrative Supreme Court on the deduction of input VAT in cases of acquiring rented real property

1 month ago

Austria European Union

New features on Intrastat reporting as of 2022

2 months ago

Austria European Union

ECJ C-641/21 (Climate Corporation Emissions Trading) – Questions – Place of supply when partcipating in tax evasion

2 months ago

Austria European Union

Commentary on ECJ cases on “management of special investment funds”

2 months ago

Austria

Signature Device Based Fiscalization

2 months ago

Austria

The Council of the European Union made a Decision on Austria’s ability to restrict VAT!

2 months ago

Austria

Draft bill to introduce Carbon Tax

2 months ago

Austria

Mining and exchange of cryptocurrencies as a tax-exempt service

3 months ago

Austria

Special scheme for Tour Operators (TOMS)

3 months ago

Austria

Higher court confirms the granting of interest for overdue VAT credits

3 months ago

Austria European Union

Flashback on ECJ Cases – C-128/05 (Commission v Austria) – Non-established taxable persons carrying out passenger transport services in Austria to submit tax returns/pay the net amount of VAT

3 months ago

Austria France Italy Spain United Kingdom United States

Five European nations, US agree transitional approach to DSTs as regards Pillar One

3 months ago

Austria European Union

Austrian cases on management of special investment funds before the CJEU

3 months ago

Austria France Italy Spain United Kingdom

UK, France, Spain, Italy, Austria to repeal Digital Services Tax

3 months ago

Austria European Union

Council Implementing Decision: Austria can restrict VAT deduction if goods/services are used for more then 90% for private purposes

3 months ago

Austria European Union

Flashback on ECJ Cases – C-433/09 (Commission v Austria) – Tax on normal consumption excluded from the taxable amount

4 months ago

Austria

Austria announces carbon tax, offset by reduction in other taxes

4 months ago

Austria European Union

Flashback on ECJ Cases – C-45/01 (Dornier) – Medical services not provided by doctors may be VAT exempted

4 months ago

Austria

Fiscalization in Austria

4 months ago

Austria European Union

ECJ C-228/20 (I GmbH) – AG Opinion – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds

4 months ago

Austria

Standard Audit File Tax – a file format with revolutionary potential

4 months ago

Austria

Austrian Federal Finance Court on input VAT deduction of a managing holding

4 months ago

Austria European Union

ECJ C-378/21 (P GmbH) – Questions – Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk of loss of revenue?

5 months ago

Category - Austria

Tour Operators Margin Scheme extended to B2B supplies

Use & Enjoyment regulations in Austria

Customs value – conversion exchange rates to determine the customs value as of Jan 1, 2022

Amendments in VAT Act in response to COVID-19: 0% VAT on the supply of Protective Masks extended until 30 June 2022

All you need to know about SAF-T in Austria

BMF – Changes to the VAT Act

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Questions – Place of supply rules in case of VAT evasion

DACH region – Switzerland: the tension between transfer prices and customs values

Flashback on ECJ Cases – C-166/05 (Heger) – The transfer of a fishing right in the form of a fishing license is a service relating to immovable property

Austrian Administrative Supreme Court on the deduction of input VAT in cases of acquiring rented real property

Administrative Supreme Court on the deduction of input VAT in cases of acquiring rented real property

New features on Intrastat reporting as of 2022

ECJ C-641/21 (Climate Corporation Emissions Trading) – Questions – Place of supply when partcipating in tax evasion

Commentary on ECJ cases on “management of special investment funds”

Signature Device Based Fiscalization

The Council of the European Union made a Decision on Austria’s ability to restrict VAT!

Draft bill to introduce Carbon Tax

Mining and exchange of cryptocurrencies as a tax-exempt service

Special scheme for Tour Operators (TOMS)

Higher court confirms the granting of interest for overdue VAT credits

Flashback on ECJ Cases – C-128/05 (Commission v Austria) – Non-established taxable persons carrying out passenger transport services in Austria to submit tax returns/pay the net amount of VAT

Five European nations, US agree transitional approach to DSTs as regards Pillar One

Austrian cases on management of special investment funds before the CJEU

UK, France, Spain, Italy, Austria to repeal Digital Services Tax

Council Implementing Decision: Austria can restrict VAT deduction if goods/services are used for more then 90% for private purposes

Flashback on ECJ Cases – C-433/09 (Commission v Austria) – Tax on normal consumption excluded from the taxable amount

Austria announces carbon tax, offset by reduction in other taxes

Flashback on ECJ Cases – C-45/01 (Dornier) – Medical services not provided by doctors may be VAT exempted

Fiscalization in Austria

ECJ C-228/20 (I GmbH) – AG Opinion – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds

Standard Audit File Tax – a file format with revolutionary potential

Austrian Federal Finance Court on input VAT deduction of a managing holding

ECJ C-378/21 (P GmbH) – Questions – Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk of loss of revenue?

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