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 G 265/2022-45 of 5 October 2023, the VfGH overturned several regulations regarding COFAG in the Austrian ABBAG Act as unconstitutional. In the course of its decision, the VfGH has decided that the requirements to transfer responsibilities of the state’s private-sector administration to the private legal entity COFAG were only met in part […]
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As a general rule, section 13 para. 4 KStG permits Austrian private foundations to carry over hidden reserves from the sale of investments (in which the foundation or its legal predecessor held a share of at least 1% within the last five years) to substitute investments. These substitute investments must involve the acquisition of a […]
read moreThe 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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In principle, section 9 para. 5 Austrian Corporate Income Tax Act (KStG) provides that a merger within the company group does not result in the merging company exiting the company group or in other changes to the company group. The Austrian Supreme Administrative Court addressed a special situation in its decision of 19 October 2022, […]
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For the first time, in its decision of 7 October 2022, RV/7101680/2022, an Austrian Tax Court had the opportunity to look into the relation between section 9 para. 6 subsec. 7 Austrian Corporate Income Tax Act (KStG) (reduction of subsequent taxation in the event of liquidation) and section 10 para. 3 KStG (assertion of partial […]
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A new decision of the Austrian Supreme Administrative Court (VwGH) (22.6.2022, Ro 2020/13/0004) was recently published regarding the definition of a “fixed place” under tax treaty law. For a fixed place to exist, a taxable person must have power of disposal over it. For Austrian tax purposes, a decisive hallmark of the existence of a […]
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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 decision of 7 April 2022, Ro 2021/13/0009, the Austrian Supreme Administrative Court (VwGH) endorsed the case law of the German Federal Fiscal Court (BFH). According to this decision, provisions for impending losses arising from disadvantageous lease agreements can only be created if the leased property can no longer be used by the business. Circumstances […]
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