Category - Austria

Austria

Mining and exchange of cryptocurrencies as a tax-exempt service

06 November 2021

Austria

Special scheme for Tour Operators (TOMS)

06 November 2021

Austria

Higher court confirms the granting of interest for overdue VAT credits

04 November 2021

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

04 November 2021

Austria France Italy Spain United Kingdom United States

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

29 October 2021

Austria European Union

Austrian cases on management of special investment funds before the CJEU

27 October 2021

Austria France Italy Spain United Kingdom

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

22 October 2021

Austria European Union

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

12 October 2021

Austria European Union

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

05 October 2021

Austria

Austria announces carbon tax, offset by reduction in other taxes

04 October 2021

Austria European Union

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

04 October 2021

Austria

Fiscalization in Austria

28 September 2021

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

23 September 2021

Austria

Standard Audit File Tax – a file format with revolutionary potential

22 September 2021

Austria

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

22 September 2021

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?

06 September 2021

Austria

Starting with the 2020 assessment, the Graz City Tax Office has changed its practice for filing a 2020 VAT return with only input VAT

01 September 2021

Austria European Union

Flashback on ECJ Cases – C-340/15 (Nigl and Others) – Partnerships marketing products under a common brand name and through a limited liability company – Concept of independent undertakings

01 September 2021

Austria

Tax trap with Value Added Tax assessment for non registered entities

30 August 2021

Austria

0% VAT Rate on or local supplies and intra-community acquisitions of protective masks extended till December 31, 2021

17 August 2021

Austria

All you need to know about SAF-T in Austria

04 August 2021

Austria

Austria plans to introduce CO2 tax by 2022

11 July 2021

Austria

Special characteristics of DAC 6 implementation rules

04 July 2021

Austria European Union

ECJ C-1/20 (Finanzamt Wien) – Removed – Exemption for lawyer as a court-appointed guardian?

28 June 2021

Austria European Union

ECJ C-58/20 (K) & C-59/20 (DBKAG) – Judgment – Tax work and use of software provided to investment fund management companies are VAT exempted

17 June 2021

Austria

Austria Notes Removal of Tax Exemption for Low-Value Imports

17 June 2021

Austria India Italy Spain Turkey United Kingdom United States

USTR announces 25% punitive tariffs on six specific countries in response to their Digital Services Taxes; Suspends tariffs for 180 days

04 June 2021

Austria European Union

ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff

03 June 2021

Austria European Union

Flashback on ECJ Cases C-219/12 (Finanzamt Freistadt Rohrbach Urfahr) – The operation of solar panels falls under the concept of ‘economic activities’, input VAT deduction possible

02 June 2021

Austria European Union

ECJ C-844/19 (TechnoRent) – Decision – Interest for late VAT refunds despite lack of national provision

12 May 2021

Austria

E-Commerce: Austrian governement opened the registration for the One Stop Shop

28 April 2021

Austria

Implementation of VAT grouping in Austria

27 April 2021

Austria

Renting out premises for the operation of a guesthouse qualifies as a tax-exempt rental for business purposes

23 April 2021

Category - Austria

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?

Starting with the 2020 assessment, the Graz City Tax Office has changed its practice for filing a 2020 VAT return with only input VAT

Flashback on ECJ Cases – C-340/15 (Nigl and Others) – Partnerships marketing products under a common brand name and through a limited liability company – Concept of independent undertakings

Tax trap with Value Added Tax assessment for non registered entities

0% VAT Rate on or local supplies and intra-community acquisitions of protective masks extended till December 31, 2021

All you need to know about SAF-T in Austria

Austria plans to introduce CO2 tax by 2022

Special characteristics of DAC 6 implementation rules

ECJ C-1/20 (Finanzamt Wien) – Removed – Exemption for lawyer as a court-appointed guardian?

ECJ C-58/20 (K) & C-59/20 (DBKAG) – Judgment – Tax work and use of software provided to investment fund management companies are VAT exempted

Austria Notes Removal of Tax Exemption for Low-Value Imports

USTR announces 25% punitive tariffs on six specific countries in response to their Digital Services Taxes; Suspends tariffs for 180 days

ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff

Flashback on ECJ Cases C-219/12 (Finanzamt Freistadt Rohrbach Urfahr) – The operation of solar panels falls under the concept of ‘economic activities’, input VAT deduction possible

ECJ C-844/19 (TechnoRent) – Decision – Interest for late VAT refunds despite lack of national provision

E-Commerce: Austrian governement opened the registration for the One Stop Shop

Implementation of VAT grouping in Austria

Renting out premises for the operation of a guesthouse qualifies as a tax-exempt rental for business purposes

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