Austria 5% Digital Tax: the Austrian Government announced a package of tax measures aimed at the digital economy 19 April 2019
Austria VAT on royalty payable to author of original work of art based on the resale right 10 April 2019
Austria Austria announces digital tax package including 5% Digital Tax on advertising for large corporations and VAT obligations for digital retail platforms 06 April 2019
Austria Austria announce that online marketplaces will be liable for their merchants’ unpaid VAT from 2020 14 March 2019
Austria Austria plans to make electronic marketplaces more responsible for the collection of VAT 21 February 2019
AustriaBulgariaEuropean Union ECJ Case C-531/17 (Vetsch) – Judgment – Declarant who is not aware of fraud is entitled to VAT exemption on import 14 February 2019
AustriaEuropean Union ECJ Case C-51/18 (Commission v Austria) – Judgment – Royalty paid to an author of an original work of art on the basis of the resale right 21 December 2018
Austria Supreme Administrative Court rules on VAT in connection with construction works 06 November 2018
AustriaEuropean Union Ministry of Finance announces that EU tax administrations strengthen cooperation 20 September 2018
AustriaBulgariaEuropean Union ECJ Case C-531/17 (Vetsch) – Opinion – VAT Exemption import and subsequent intra-EU supply; VAT fraud 11 September 2018
Austria Renting movable property fixed into the ground may qualify as immovable property 23 August 2018
Austria Austrian Court rules that VAT number for intra-EU activities cannot be requested by small entrepreneurs 23 August 2018
Austria VAT rate increase from 2016 on hotel accommodation cancelled as of 1 November 2018 23 August 2018
AustriaEuropean Union Austria requests derogation to continue excluding input VAT recovery if used for more than 90% for private purposes 22 July 2018
Austria Court rules that VAT on acquisition of traffic guidance facilities is deductible if for business reasons (even if transferred, free of charge, to the local municipality) 07 June 2018
Austria Court clarifies criteria to determine which leg is intra-community acquisition in the course of an ABC transactions 07 June 2018
Austria Supreme Administrative Court rules on input VAT deduction and deemed supply of goods 31 May 2018
Austria Are You Still Buying Or Already Mining? Mining Cryptocurrencies As A Permanent Establishment 30 May 2018
Austria Supreme Administrative Court rules on cherry-picking in connection with deduction of input VAT 29 May 2018