Category - Austria

Austria

Austria MOF Posts Guidance on Tax Issues Due to War

12 May 2022

Austria

Concept of a Fixed Establishment: The Austrian approach

25 April 2022

Austria

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

25 April 2022

Austria European Union

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

22 April 2022

Austria

Tour Operators Margin Scheme extended to B2B supplies

20 April 2022

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

07 April 2022

Austria

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

25 March 2022

Austria

Triangular transaction despite registration of intermediary in Member State of destination

24 March 2022

Austria

Mediation of insurance packages via the Internet

21 March 2022

Austria European Union

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

11 March 2022

Austria

Carbon pricing as of July 1, 2022

23 February 2022

Austria

Adjustment of sales tax in the event of bad debts

17 February 2022

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

17 February 2022

Austria

Austria Gazettes Ordinance Updating List of VAT Exempt Gold Coins

03 February 2022

Austria

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

25 January 2022

Austria

Parliament approved bill to introduce Carbon Tax

24 January 2022

Austria

Tour Operators Margin Scheme extended to B2B supplies

14 January 2022

Austria

Use & Enjoyment regulations in Austria

09 January 2022

Austria

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

09 January 2022

Austria

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

07 January 2022

Austria

All you need to know about SAF-T in Austria

02 January 2022

Austria

BMF – Changes to the VAT Act

02 January 2022

Austria European Union

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

22 December 2021

Austria Germany Switzerland

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

21 December 2021

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

17 December 2021

Austria

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

14 December 2021

Austria

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

14 December 2021

Austria European Union

New features on Intrastat reporting as of 2022

07 December 2021

Austria European Union

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

03 December 2021

Austria European Union

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

29 November 2021

Austria

Signature Device Based Fiscalization

25 November 2021

Austria

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

19 November 2021

Austria

Draft bill to introduce Carbon Tax

19 November 2021

Category - 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

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

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