Austria MOF Clarifies Liability for Standard Consumption Tax, VAT Regarding Cross-Border Vehicle Acquisitions

The Austrian Federal Ministry of Finance Jan. 8 posted Federal Finance Court Decision No. RV/1100313/2024, clarifying the liability for standard consumption tax (NoVA) and VAT regarding cross-border vehicle acquisitions, and the statute of limitations for tax assessments. The taxpayer, a German citizen residing in Austria, purchased and registered a new vehicle in Germany and used it in Austria. The Austrian Tax Office assessed NoVA and VAT, contending that the taxpayer’s center of life was in Austria. The taxpayer argued that the center of his vital interests was in Germany and that the assessments were time-barred. The Federal Finance Court dismissed ...