The General Court of the European Union (EuG) ruled that provisions are impermissible if they defer the right to deduct input VAT solely due to the late receipt of an invoice, provided that the invoice is available at the latest at the time of filing the tax return.
Rentals within the family are only recognized for tax purposes under specific conditions. In a recent decision, the Austrian Federal Finance Court (Bundesfinanzgericht, BFG) has clarified which requirements must be fulfilled in this regard.
The Austrian Administrative Court (VwGH) has ruled that advance payments, such as prepaid rent, are subject to VAT if the service is sufficiently specified. This also applies where subsidies are paid directly to the landlord.
Whether an Austrian subcontractor creates a permanent establishment abroad depends in particular on the duration of the activities, the local deployment, and the functional and temporal connection between the individual activities performed abroad.
The tax privileges granted to non-profit or charitable organizations are contingent upon the requirement that, according to their statutes and actual management practices, the organization serves exclusively and directly to promote its tax-privileged purposes. When accumulating reserves or engaging in asset formation, such privileged organizations must therefore observe specific requirements and constraints.
Official notifications are generally served electronically via FinanzOnline. A tax audit report made available in the DataBox on a Saturday triggers the commencement of the relevant time limits immediately, even if the report is only accessed on the following Monday.
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