Austria Fictitious intra-community acquisition without VAT deduction in Austria under Art 3 Abs 8 UStG 4 months ago
Austria Determination of place of performance for brokerage services under § 3a Abs 6 UStG 4 months ago
Austria Austrian Ministry of Finance Updates VAT Guidelines, Including Rules for Vouchers and Tax Deductions 4 months ago
AustriaEuropean Union ECJ C-794/23 (Finanzamt Österreich) – Questions – No information available yet 4 months ago
Austria Request for Preliminary Ruling on VAT by Austrian Oberster Gerichtshof (Case C-622/23) 4 months ago
AustriaEuropean Union New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts 4 months ago
AustriaEuropean Union ECJ VAT Case C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations 4 months ago
Austria Austria Parliament Passes Bills on Tax Measures for 2024 Budget and Renewable Energy 5 months ago
Austria VAT exemption for photovoltaic systems: Overview of conditions and practical aspects 5 months ago
AustriaEuropean Union Comments on ECJ C-249/22: ECJ Clarifies Austrian VAT Rules for Broadcasting Program Fees 5 months ago
Austria Austrian Administrative Court Decision on the Classification of Package Travel Services 5 months ago
Austria Correction of Input: Austria 20.09.2023 – Administrative Court Decision on VAT Deduction 5 months ago
Austria Expansion of VAT exemption for adult education institutions through comparable certification programs 5 months ago
Austria Qualification Standards for Education Services for Children and Youth in Austria 5 months ago
Austria Austrian Administrative Court Overturns Decision on VAT Exemption for Language School 5 months ago
Austria Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer” 5 months ago
Austria Austria Administrative Court Decision on Determining the Unity of Multiple Services in Sales 5 months ago
Austria Austria Administrative Court Decision: Services are attributed to the person who provides them in their own name 5 months ago
Austria Austrian Administrative Court Decision on the Definition of ‘Mediation’ in Contractual Activities 5 months ago
Austria Austrian Administrative Court’s Recognition System for Private Educational Institutions in Compliance with EU Law 5 months ago
Austria § 6 (1) Z 14 UStG No VAT exemption for services of non-profit organizations at professional sports events 6 months ago
Austria Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition 6 months ago
Austria § 11 (1) in conjunction with § 12 (1) UStG No input tax deduction from incorrect invoices 6 months ago