Austria No single service by a language school offering bundled services in “Summer Camps” cited. 25 February 2024
Austria Austria MOF Clarifies Taxation of Luxury Apartment Rental Income: Federal Finance Court Decision 25 February 2024
Austria FAQs on VAT for Photovoltaic Modules: Updates and Clarifications from Ministry of Finance 21 February 2024
AustriaEuropean Union ECJ C-794/23 (Finanzamt Österreich) – Questions – Requirement to pay VAT that was overcharged mostly to “end consumers” 08 February 2024
Austria Austria MOF Clarifies Taxation of Advertising and Property Renovation Expenses 01 February 2024
Austria Reversal of Decision on VAT and Penalties for a Swiss Company in Computer Trade 30 January 2024
Austria Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices 26 January 2024
AustriaEuropean Union Comments on ECJ C-249/22: Imposition of VAT on program fees does not violate Union law 05 January 2024
Austria Tax Liability for Non-Entrepreneur’s Invoice with Separate Tax Amount and Foreign VAT ID 31 December 2023
Austria Deductibility of input tax for rental of apartments by a GmbH to the children of the shareholder-managing director 31 December 2023
Austria Fictitious intra-community acquisition without VAT deduction in Austria under Art 3 Abs 8 UStG 31 December 2023
Austria Determination of place of performance for brokerage services under § 3a Abs 6 UStG 31 December 2023
Austria Austrian Ministry of Finance Updates VAT Guidelines, Including Rules for Vouchers and Tax Deductions 27 December 2023
AustriaEuropean Union ECJ C-794/23 (Finanzamt Österreich) – Questions – No information available yet 25 December 2023
Austria Request for Preliminary Ruling on VAT by Austrian Oberster Gerichtshof (Case C-622/23) 19 December 2023
AustriaEuropean Union New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts 19 December 2023
AustriaEuropean Union ECJ VAT Case C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations 07 December 2023