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Category - Austria

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

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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

Austria

0% VAT Rate on or local supplies and intra-community acquisitions of protective masks extended till June 30, 2021

23 April 2021

Austria

VAT rates in Austria

16 April 2021

Austria European Union

ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund

15 April 2021

Austria

13th Directive no longer applies to input VAT on fuel in Austria

22 March 2021

Austria European Union

ECJ Customs C-772/19 (Bartosch Airport Supply Services) – Judgment – Customs Classification of Special Purpose Motor Vehicles

25 February 2021

Austria European Union

Flashback on ECJ Cases C-155/01 (Cookies World) – Leased motor vehicles – Own use – Exclusions provided for in national legislation at the time of entry into force of the directive

20 February 2021

Austria

Austria: 2021 VAT update

28 January 2021

Austria European Union

ECJ C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents

27 January 2021

Austria European Union

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

21 January 2021

Austria

New issues regards input VAT refund

21 January 2021

Category - Austria

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

0% VAT Rate on or local supplies and intra-community acquisitions of protective masks extended till June 30, 2021

VAT rates in Austria

ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund

13th Directive no longer applies to input VAT on fuel in Austria

ECJ Customs C-772/19 (Bartosch Airport Supply Services) – Judgment – Customs Classification of Special Purpose Motor Vehicles

Flashback on ECJ Cases C-155/01 (Cookies World) – Leased motor vehicles – Own use – Exclusions provided for in national legislation at the time of entry into force of the directive

Austria: 2021 VAT update

ECJ C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents

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

New issues regards input VAT refund

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