Austria Federal Finance Court Decision: Taxpayer Loses Input Tax Deduction Due to VAT Evasion 18 July 2024
Austria The Future of E-Invoicing in Austria: Embracing Digital Transformation for Business and Government 08 July 2024
Austria No Tax Exemption for Sale of Patient Records in Medical Practice Takeover – BFG Decision 04 July 2024
Austria Supplier of Goods and Services under § 1 Abs 1 Z 1 UStG: Legal Definition and Obligations 04 July 2024
Austria Correction of Invoice under § 11 Abs 12 UStG: Ex Nunc Effect According to VwGH Ruling 04 July 2024
Austria Calculation of Chamber Levy in VAT Consolidated Groups: Individual Consideration of Member Entities. 04 July 2024
Austria Abolition of Interbank Exemption in Austrian VAT Act: Impact on Financial Services from 2025 28 June 2024
Austria Bundesfinanzgericht: No VAT deduction for transportation services provided to a Slovenian company as business should have known the transactions were connected to tax evasion 22 June 2024
Austria Municipality with full-day school offering both classes and day care, does not act as a business 22 June 2024
Austria Bundesfinanzgericht: Medical and chemical laboratory diagnostic center qualifies as a hospital, not exempt, but subject to reduced 10% VAT rate 22 June 2024
Austria Administrative Court: Newly constructed apartment used privately, but later rented out, entitles to input VAT adjustment 22 June 2024
Austria Austria’s Tax and Business Regulations: Proposed Amendments and Consultation Period Until May 17 13 May 2024
Austria Draft Tax Amendment Act: Small business, increase VAT registration threshold, simplified invoicing, donations 12 May 2024
Austria Guidance on VAT exemption for board renumeration; other recent direct and indirect tax developments 07 May 2024
Austria Failure to Submit Written Option Declaration for VAT Pauschaling in Agricultural Business 29 April 2024