The CJEU had to decide on the possibility of invoice corrections with retroactive effect (“ex tunc effect”) in cases of triangular transactions. In its recent ruling, the CJEU denied the retroactive effect of invoice corrections in case of triangular transactions. The CJEU ruling concerned an Austrian case. In its decision of 8 December 2022, Case […]
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In a decision of 8 December 2022, Case C-378/21, P GmbH, the CJEU ruled that no VAT liability based on the invoice exists if the recipients of the respective supplies are private individuals, i.e., in case of “B2C” supplies. Given that no VAT liability based on the invoice was triggered, it is also not necessary […]
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With this judgment, the ECJ decided on fundamental questions on the German VAT group regulations. Due to the very similar legal situation, this judgment is also of interest to Austria. General transposition of VAT group system compatible with EU law The judgment was highly anticipated because the ECJ had the chance to take position on […]
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In a decision of 8 September 2022 in the case C-98/21, W GmbH, the CJEU addressed the question as to whether supplies obtained by a parent company in order to forward them to a subsidiary free-of-charge in the form of a shareholder contribution were eligible for input VAT deduction. Facts The objects of business of W […]
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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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