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
Austria Austria Parliament Passes Bills on Tax Measures for 2024 Budget and Renewable Energy 25 November 2023
Austria VAT exemption for photovoltaic systems: Overview of conditions and practical aspects 22 November 2023
AustriaEuropean Union Comments on ECJ C-249/22: ECJ Clarifies Austrian VAT Rules for Broadcasting Program Fees 17 November 2023
Austria Austrian Administrative Court Decision on the Classification of Package Travel Services 08 November 2023
Austria Correction of Input: Austria 20.09.2023 – Administrative Court Decision on VAT Deduction 08 November 2023
Austria Administrative Court’s Decision on Reduction of Benefits for Medical Treatments 08 November 2023
Austria Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer” 08 November 2023
Austria Austria Administrative Court Decision on Determining the Unity of Multiple Services in Sales 08 November 2023
Austria Austria Administrative Court Decision: Services are attributed to the person who provides them in their own name 08 November 2023
Austria Austrian Administrative Court Decision on the Definition of ‘Mediation’ in Contractual Activities 08 November 2023
Austria Austrian Administrative Court’s Recognition System for Private Educational Institutions in Compliance with EU Law 08 November 2023
Austria Expansion of VAT exemption for adult education institutions through comparable certification programs 08 November 2023
Austria Qualification Standards for Education Services for Children and Youth in Austria 08 November 2023
Austria Austrian Administrative Court Overturns Decision on VAT Exemption for Language School 08 November 2023
Austria § 6 (1) Z 14 UStG No VAT exemption for services of non-profit organizations at professional sports events 03 November 2023
Austria Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition 03 November 2023
Austria § 11 (1) in conjunction with § 12 (1) UStG No input tax deduction from incorrect invoices 03 November 2023
Austria Austria’s 2024 tax and budget bills: Intensifying efforts against cross-border VAT fraud and combating tax evasion 28 October 2023
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Judgment – VAT can be imposed on a public broadcasting activity 26 October 2023
Austria Austrian Administrative Court: VAT exemption for certain educational services provided by a private institution 24 October 2023