In a court decision of 16 November 2021 (Ra 2020/15/0101), the Austrian Supreme Administrative Court (VwGH) confirmed that organisational integration exists if executive management is carried out by non-executive employees of a VAT group. Economic integration is also present in the specific case based on the lease of an administrative building to a bank. The overall […]
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The Austrian Supreme Administrative Court (VwGH) has decided that in the event of an asset deal (e.g. sale of a building) with singular succession (rights transferred individually), a new lease agreement is created for VAT purposes. In practice, this means that after the sale, a lease of business premises that is subject to VAT is […]
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The yearly amendment to the Austrian VAT Guidelines (UStR) was published on 6 December 2021. Here we provide you with an overview of the most relevant changes: Changes in connection with VAT groups In items 233 and 241, the Guidelines have been amended to reflect CJEU case law regarding the cases M-GmbH (CJEU 15.4.2021, C-868/19) and Danske […]
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The official measures to combat coronavirus lead to questions about the VAT-related consequences of these measures. Uncollectible amounts and rent reductions for business premises during the COVID-19 crisis also need to be treated correctly from a VAT perspective. Compensation, cancellation fees, and frustrated expenditure Many congresses, events, concerts, trips etc. had to be cancelled due […]
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