16.02.2022

VAT: Triangular transaction despite registration of intermediary in Member State of destination

The Austrian Supreme Administrative Court (VwGH) has decided that the triangular transaction rule also applies in the event that the intermediary is identified in the Member State of destination, but does not have a fixed establishment in that Member State. The decisive factor for the applicability of the triangular transaction rule is the VAT ID […]

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26.01.2022

Pitfalls when valuating goods for customs purposes under customs legislation

Here we discuss various issues related to customs legislation which frequently cause problems from a tax advisory perspective. To protect yourself from higher charges and liability under tax criminal law, special attention needs to be paid to these issues to ensure that all relevant values have been recognised in the customs declaration. Here we provide […]

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