Austria MOF Clarifies Input VAT Refund, Late Filing Penalties for Nonresident Telecommunications Companies

The Austrian Federal Ministry of Finance Nov. 22 posted online a finance court decision clarifying input VAT refunds for nonresident telecommunications companies. The taxpayer, a Hong Kong based company, submitted various input VAT refund claims. The tax agency rejected the reimbursement claims stating that the taxpayer made domestic taxable sales in Austria. The tax agency calculated an additional VAT liability and imposed late payment penalties on the taxpayer for non-submission of the corresponding VAT returns. On appeal, the court held that: 1) the taxpayer submitted tax returns for all of the disputed years after deducting input tax and making corrections ...