AustriaEuropean Union Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism development fund 28 September 2023
Austria Liability of Prokurist for VAT in bankrupt GmbH: Austrian court to make final decision 27 September 2023
AustriaEuropean Union Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements 26 September 2023
AustriaChinaDenmarkEuropean UnionFranceLuxembourgNetherlandsPhilippinesPolandSouth AfricaSweden Global VAT Guide: August 2023 VAT Updates 22 August 2023
Austria Federal Finance Court decision on VAT liability for intra-community transactions 02 August 2023
Austria New reporting rules for payment service providers to combat e-commerce VAT fraud 29 July 2023
Austria Amendment: Tax liability due to invoicing to non-taxable persons (Sec 11 Para 12 Austrian VAT Act) 20 July 2023
Austria Case: Invoice adjustment despite limitation of assessment (Sec 11 Para 12 and Sec 16 Para 1 Austrian VAT Act) 20 July 2023
Austria Austrian National Council Approves New Reporting Obligations for Payment Service Providers and Various Other Measures 12 July 2023
Austria Austria MOF Clarifies Input Tax Adjustment for Tax-Free Sale of Unused Business Premises 10 July 2023
Austria Insurance Premium Tax instead of VAT for paid guarantee promises in all industries 29 June 2023
AustriaEuropean Union Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity 28 June 2023