Austria Reduction of electricity and natural gas levy for periods from May 1, 2022 to June 30, 2023 1 week ago
AustriaEuropean 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
AustriaEuropean 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
AustriaEuropean 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
AustriaEuropean 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
AustriaEuropean Union Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium)) 4 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 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
AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Questions – Place of supply rules in case of VAT evasion 7 months ago
AustriaGermanySwitzerland DACH region – Switzerland: the tension between transfer prices and customs values 7 months ago