Austria MOF Clarifies VAT Exemption on EU Intra-Community Supplies

The Austrian Federal Ministry of Finance April 23 posted online Federal Finance Court Decision No. RV/2101417/2016, clarifying the VAT exemption on EU intra-community supplies. The taxpayer, an Austrian company operating a contract harvesting business, supplied plant protection products to a German customer and treated the delivery as VAT-exempt. The Tax Office assessed Austrian VAT due to a lack of proper documentation for transport and ordering. The taxpayer argued that the goods were transported to Germany by an external carrier. On appeal, the Federal Finance Court held that: 1) the goods were actually transported from Austria to Germany; 2) minor formal ...