Tax & Legal

Categories: All (9 found)

1. 08.07.2021

   VAT: No permanent establishment in case of property rental

   The European Court of Justice (ECJ) ruled that the reverse charge is applicable to the leasing of real property located in Austria because the Jersey based lessor, in lieu of own local staff to perform services relating to the letting, does not have a permanent establishment (fixed place of business) in Austria.

   Categories: European Court of Justice

   Keywords: reverse charge, permanent establishment ...
2. 04.08.2015

   Building installation continues to be VAT-able as building

   The finance ministry has directed tax offices not to follow a Supreme Tax Court judgment restricting a reverse chargeable building installation to items of major significance for the construction, continued existence, maintenance or use of the building.

   Categories: Official Pronouncements

   Keywords: reverse charge, building, installation
3. 12.11.2014

   Smoke extractor not part of building

   The Supreme Tax Court has held that a smoke extraction assembly is an installation in a building, rather than part of a building, and thus subject to mainstream VAT.

   Categories: Supreme Tax Court cases

   Keywords: reverse charge, building, installation
4. 13.05.2014

   Reverse charges in the building trade

   The finance ministry has amplified its acceptance of a Supreme Tax Court judgment on building trade reverse charges with changeover provisions for work straddling the changeover deadline.

   Categories: Official Pronouncements

   Keywords: reverse charge, building
5. 12.03.2014

   Building trade reverse charge only on inputs for building ou ...

   The Supreme Tax Court has held that the reverse charge in the building trade presupposes that the business customer uses the inputs for his own turnover in building works and services.

   Categories: Supreme Tax Court cases

   Keywords: reverse charge, builder, building
6. 13.12.2012

   Builders’ reverse charge applies to all construction work

   The ECJ has held that Germany has been authorised to reverse charge all construction work for other builders, regardless of whether the service or the goods element of the supply predominates.

   Categories: From Europe

   Keywords: reverse charge, construction, building i ...
7. 28.09.2011

   VAT reverse charge also for boards and cards

   The finance ministry has amended its VAT Implementation Decree in the light of the new reverse charge on wholesale sales of mobile phones and integrated circuits.

   Categories: Official Pronouncements

   Keywords: mobile phones, reverse charge, integrate ...
8. 10.08.2011

   Reverse charge VAT entitles foreign business to full input t ...

   The Supreme Tax Court has held that a foreign business required to file a VAT return for the year, does so for the full year. Its input tax can therefore be recovered in full.

   Categories: Supreme Tax Court cases

   Keywords: input tax, VAT refund, reverse charge
9. 28.06.2011

   Reverse charge VAT on mobile phones and integrated circuits

   From July 1, 2011 the VAT on B2B sales of mobile phones and integrated circuits is payable by the customer where the consideration is at least €5,000.

   Categories: Official Pronouncements

   Keywords: missing trader, mobile phones, reverse c ...