Austrian Supreme Administrative Court on VAT groups

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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Austrian VAT Guidelines 2021 published

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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