Category - Austria

Austria

Reduction of electricity and natural gas levy for periods from May 1, 2022 to June 30, 2023

1 week ago

Austria European Union

ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions – Is programme fee of the Österreichischer Rundfunk to be considered as consideration?

2 weeks ago

Austria European Union

Flashback on ECJ cases C-387/01 (Weigel) – Directive allows imposition of a consumption tax such as the Normverbrauchsabgabe base tax

3 weeks ago

Austria

Austria: Tour Operators Margin Scheme (TOMS)

3 weeks ago

Austria European Union

Flashback on ECJ Cases – C-451/06 (Walderdorff) – A right to fish, under a ten-year lease, does not constitute a lease or rental of immovable property

1 month ago

Austria

All you need to know about Austrian annual VAT returns

1 month ago

Austria

Austria VAT Country guide

1 month ago

Austria

LeitnerLeitner VAT newsletter January 2022

1 month ago

Austria

Comprehensive overview of VAT in Austria

2 months ago

Austria

Austria MOF Posts Guidance on Tax Issues Due to War

2 months ago

Austria

Concept of a Fixed Establishment: The Austrian approach

2 months ago

Austria

New VAT regime for foreign landlords as of January 1st, 2022

2 months ago

Austria European Union

ECJ C-249/22 GIS vs. AT (Questions)

3 months ago

Austria

Tour Operators Margin Scheme extended to B2B supplies

3 months ago

Austria European Union

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

3 months ago

Austria

Reduction in the specific energy taxes (natural gas tax and electricity tax) by approximately 90%

3 months ago

Austria

Triangular transaction despite registration of intermediary in Member State of destination

4 months ago

Austria

Mediation of insurance packages via the Internet

4 months ago

Austria European Union

Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium))

4 months ago

Austria

Carbon pricing as of July 1, 2022

4 months ago

Austria

Adjustment of sales tax in the event of bad debts

5 months ago

Austria

Triangulation: also if the middle trader is VAT registered (but not resident) in the country of destination, but uses the VAT number of another Member State

5 months ago

Austria

Austria Gazettes Ordinance Updating List of VAT Exempt Gold Coins

5 months ago

Austria

VAT ACT 1994 and other Tax Acts amended in response to COVID 19 in Austria

5 months ago

Austria

Parliament approved bill to introduce Carbon Tax

5 months ago

Austria

Tour Operators Margin Scheme extended to B2B supplies

6 months ago

Austria

Use & Enjoyment regulations in Austria

6 months ago

Austria

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

6 months ago

Austria

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

6 months ago

Austria

All you need to know about SAF-T in Austria

6 months ago

Austria

BMF – Changes to the VAT Act

6 months ago

Austria European Union

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

7 months ago

Austria Germany Switzerland

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

7 months ago

Category - Austria

Reduction of electricity and natural gas levy for periods from May 1, 2022 to June 30, 2023

ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions – Is programme fee of the Österreichischer Rundfunk to be considered as consideration?

Flashback on ECJ cases C-387/01 (Weigel) – Directive allows imposition of a consumption tax such as the Normverbrauchsabgabe base tax

Austria: Tour Operators Margin Scheme (TOMS)

Flashback on ECJ Cases – C-451/06 (Walderdorff) – A right to fish, under a ten-year lease, does not constitute a lease or rental of immovable property

All you need to know about Austrian annual VAT returns

Austria VAT Country guide

LeitnerLeitner VAT newsletter January 2022

Comprehensive overview of VAT in Austria

Austria MOF Posts Guidance on Tax Issues Due to War

Concept of a Fixed Establishment: The Austrian approach

New VAT regime for foreign landlords as of January 1st, 2022

ECJ C-249/22 GIS vs. AT (Questions)

Tour Operators Margin Scheme extended to B2B supplies

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

Reduction in the specific energy taxes (natural gas tax and electricity tax) by approximately 90%

Triangular transaction despite registration of intermediary in Member State of destination

Mediation of insurance packages via the Internet

Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium))

Carbon pricing as of July 1, 2022

Adjustment of sales tax in the event of bad debts

Triangulation: also if the middle trader is VAT registered (but not resident) in the country of destination, but uses the VAT number of another Member State

Austria Gazettes Ordinance Updating List of VAT Exempt Gold Coins

VAT ACT 1994 and other Tax Acts amended in response to COVID 19 in Austria

Parliament approved bill to introduce Carbon Tax

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

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