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
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration 25 May 2023
Austria Austria Measures to combat VAT fraud through payment service provider reporting obligations 14 May 2023
Austria Administrative Court: VAT implications of Sale of Medical Waste by Hospitals to Scrap Dealers 09 May 2023
Austria Administrative Court: VAT implications of outsourcing credit card services to a German company 09 May 2023
Austria Measures to combat VAT fraud through payment service provider reporting obligations 09 May 2023
AustriaEuropean Union Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid 09 April 2023
Austria Accounting information when applying the simplification rule for triangular transactions 30 March 2023