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Umsatzsteuer Newsletter 10/2014
First “timid” amendments to VAT by new Federal Government
The Federal Government has submitted a draft for the adaption of the national tax law to reflect the accession of Croatia to the EU and to amend further tax law provisions. However, what is of particular interest is not the accession of Croatia but rather the long overdue corrections to the VAT law, such as those concerning the minimum taxable amount or relating to the VAT exemption rules, which will now be made.
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Umsatzsteuer Newsletter 09/2014
Chargeable VAT at the time the payment is received - need of an automatic switch?
If a taxable person has been granted the privilege of VAT only becoming chargeable at the time the payment is received, he should check whether the approval, granted to him by the tax authorities in this regard, contains a term stating that the approval terminates automatically.
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Umsatzsteuer Newsletter 08/2014
The eternal dilemma of supervisory boards concerning VAT
The tax authorities have decided on the controversial topic of VAT treatment of supervisory board remuneration by means of various decrees. A supervisory board can only avoid VAT in exceptional cases. Therefore, there is a need to be particularly prudent, taking all steps necessary to meet the requirements of the tax authorities.
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