In its decision of 26 October 2023, case C-249/22, Gebühren Info Service GmbH (GIS), the CJEU confirmed that the VAT on the programme fee is in line with the provisions of the EU VAT Directive. Underlying case According to GIS, the programme fee of ORF (Austrian Broadcasting Corporation) is subject to VAT. The matter in […]
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In its decision of 29 June 2023, case C-108/22, Dyrektor Krajowej Informacji Skarbowej, the CJEU confirmed the applicability of the special VAT scheme for tourist agents in the case where a taxable person purchases accommodation services from a third party and resells them on its own behalf without ancillary services. Underlying case “C” – as […]
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As mentioned in our (German) newsletter of 21 May 2021, the Austrian Supreme Administrative Court (VwGH) submitted the following questions to the Court of Justice of the European Union (CJEU) regarding invoicing by the acquirer to the recipient in a triangular transaction: Is tax liability transferred to the recipient even if no reference is made in […]
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The CJEU has ruled (7.7.2022, C-696/20, Dyrektor Izby Skarbowej w W) that, in general, a cumulative intra-Community acquisition of goods can also occur in the Member State in which the transport began if the acquirer uses a VAT ID number of that Member State. However, there is no cumulative intra-Community acquisition of goods if the […]
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As anticipated in the Tax Newsletter of 9 December 2021, the assimilation threshold (i.e. the threshold for arrivals of goods from other EU Member States and dispatches of goods to other EU Member States in the previous or current calendar year) has been raised for both arrival and dispatch declarations starting from the reference year 2022. […]
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On 12 June 2020, the Austrian Minister of Finance announced a new supporting measure for the hospitality, tourism and cultural sectors. Accordingly, a reduced VAT rate of 5% will apply for supplies of all food and beverages in restaurants and other catering establishments, as well as for access to museums, cinemas or musical events and supplies […]
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