Category - Austria

Austria

Austria’s Finance Ministry uncovers luxury car VAT fraud schemes

01 November 2022

Austria

Period for the deduction of input VAT

27 October 2022

Austria

No safety-net acquisition in the country of departure

27 October 2022

Austria

No input VAT deduction for sale and sale back

27 October 2022

Austria

Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination

27 October 2022

Austria European Union

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

27 October 2022

Austria

Delivery of fuel when using fuel cards

27 October 2022

Austria

VAT deduction from the invoices of a flat-rate farmer and forester

27 October 2022

Austria

Austria’s reporting obligation for platforms and DAC7: Everything You Need to Know

20 October 2022

Austria

eInvoicing in Austria

10 October 2022

Austria

No reverse charge mechanism in the case of rental revenues of foreign property owners

30 September 2022

Austria

New interest rule for overdue VAT credits and liabilities

29 September 2022

Austria European Union

Flashback on ECJ Cases C-246/04 (Turn- und Sportunion Waldburg) – Exemption of leasing and letting of immovable property

21 September 2022

Austria European Union

ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith

08 September 2022

Austria

Clarification of input VAT deductions to telecom business for nonresident provider

03 September 2022

Austria

VAT Guide: VAT in Austria

30 August 2022

Austria

MOF clarifies correct period for deduction of input VAT

29 August 2022

Austria

Implementation DAC7 and Other Amendments to Tax Laws

20 August 2022

Austria European Union

Flashback on ECJ cases C-212/01 (Unterpertinger) – No exemption for Expert medical report

18 August 2022

Austria

Implementation of DAC7

11 August 2022

Austria

Austria MOF Clarifies Input VAT Deductions for Nonresident Telecommunications Companies

04 August 2022

Austria European Union

Flashback on ECJ cases C-465/03 (Kretztechnik) – A transaction falling outside the scope of VAT does not necessarily mean that deduction is excluded

04 August 2022

Austria

Austria Implements DAC7 and Other Tax Amendments

27 July 2022

Austria European Union

ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

14 July 2022

Austria European Union

Flashback on ECJ Cases – C-460/07 (Puffer) – A full deduction VAT and a staggered imposition on the private use of a mixed use building does not infringe the principle of equal treatment

14 July 2022

Austria

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

27 June 2022

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?

21 June 2022

Austria European Union

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

19 June 2022

Austria

Austria: Tour Operators Margin Scheme (TOMS)

17 June 2022

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

03 June 2022

Austria

All you need to know about Austrian annual VAT returns

01 June 2022

Austria

Austria VAT Country guide

30 May 2022

Austria

LeitnerLeitner VAT newsletter January 2022

25 May 2022

Category - Austria

Austria’s Finance Ministry uncovers luxury car VAT fraud schemes

Period for the deduction of input VAT

No safety-net acquisition in the country of departure

No input VAT deduction for sale and sale back

Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

Delivery of fuel when using fuel cards

VAT deduction from the invoices of a flat-rate farmer and forester

Austria’s reporting obligation for platforms and DAC7: Everything You Need to Know

eInvoicing in Austria

No reverse charge mechanism in the case of rental revenues of foreign property owners

New interest rule for overdue VAT credits and liabilities

Flashback on ECJ Cases C-246/04 (Turn- und Sportunion Waldburg) – Exemption of leasing and letting of immovable property

ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith

Clarification of input VAT deductions to telecom business for nonresident provider

VAT Guide: VAT in Austria

MOF clarifies correct period for deduction of input VAT

Implementation DAC7 and Other Amendments to Tax Laws

Flashback on ECJ cases C-212/01 (Unterpertinger) – No exemption for Expert medical report

Implementation of DAC7

Austria MOF Clarifies Input VAT Deductions for Nonresident Telecommunications Companies

Flashback on ECJ cases C-465/03 (Kretztechnik) – A transaction falling outside the scope of VAT does not necessarily mean that deduction is excluded

Austria Implements DAC7 and Other Tax Amendments

ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

Flashback on ECJ Cases – C-460/07 (Puffer) – A full deduction VAT and a staggered imposition on the private use of a mixed use building does not infringe the principle of equal treatment

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

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