Austria MOF Clarifies Standard Consumption Tax, Late Payment Surcharges for Temporary Lease of Cross-Border Vehicles

The Austrian Federal Ministry of Finance Oct. 14 posted Federal Finance Court Decision No. RV/3100250/2019, clarifying the standard consumption tax and late payment surcharges for the temporary lease of cross-border vehicles in Austria. The taxpayer, an Austrian subsidiary company, used passenger vehicles registered to its Swiss parent company in Austria for approximately five months each winter season. The Austrian Tax Office assessed standard consumption tax and late payment surcharges, arguing the vehicles’ permanent location was in Austria. The taxpayer argued that the vehicles’ permanent location was Switzerland because they were used temporarily in Austria. On appeal, the Federal Finance Court ...