1AustriaValue Added Taxation in Europe文档格式.docx
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1AustriaValue Added Taxation in Europe文档格式.docx
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On15June1972,theRepublicofAustriaadoptedaVAT-typeofturnovertax(Umsatzsteuergesetz1972,TurnoverTaxAct1972,BGBl1972/223,lastamendedbyfederallaw,BGBl10/2003).Thesupplyofgoodsand/orservices,theself-supplyandtheimportationofgoodsweredefinedastaxableevents.Thatactbecameeffectiveasfrom1January1973andreplacedtheformercumulativeturnovertaxandthespecialturnovertaxontransportationservices.
AfterhavingbeenpartytotheEuropeanEconomicAreaTreatyforaboutayear,AustriajoinedtheEuropeanCommunityasafullmemberasfrom1January1995.AsfromthesamedateAustriaintroducedanewact,theTurnoverTaxAct1994(VATA),adaptingitslawtotheECVATregime,inparticulartheSixthVATDirective(SixthCouncilDirectivedated17May1977(77/388/EEC),OJ1977No.L,145/1).TheSixthVATDirectivehasbeenreplacedbytheVATDirective(CouncilDirectivedated28November2006(2006/113/EC),OJ2006No.L,347/1).InordertoimplementthetransitionalECVATregimefortheSingleMarket,AustriaadditionallyadoptedtheSingleMarketRegulation(Binnenmarktregelung,BMR)thatequallybecameeffectiveon1January1995.TheVATAmendmentAct1996(BGBl1996/756)implementedtheSecondECSimplificationDirective(CouncilDirectivedated10April1995(95/7/EEC),OJ1995No.L,102/18):
mostofitsprovisionsbecameeffectiveasfrom1January1997.SincethentheVATAhasfrequentlybeenamended.ThesourcesofAustrianVATlaware,therefore,notlimitedtoAustrianlegislation,administrativeregulationsandcasesbyAustriancourts.AustrianVATlawissubjecttothesupremacyofEClaw,e.g.thedirecteffectofprovisionsofECVATDirectives,andmay,therefore,fallunderthescrutinyoftheEuropeanCourtofJustice(ECJ).
InthistextthelegalprovisionsintheVATAarereferredtoassections(Sec.)andthoseoftheBMRarereferredtoasarticles(Art.).InAustriathetermMehrwertsteuer(valueaddedtax)iscommonlyusedforVAT.
Inprinciple,liabilitytoVATariseswhenandifanentrepreneureffectstaxabletransactionsorifgoodsareimportedintoAustriafromaplaceoutsidetheEuropeanCommunity.Otherthanundertheregimeoftheformercumulativeturnovertax,VATisgenerallyleviedonanaccrualsbasis.VATmustbepaidaftertheentrepreneureffectsataxablesupplyandrendershisinvoiceandgenerallynotwhenhereceivespayment.TheentrepreneurisontheotherhandgenerallyentitledtoinputtaxrelieffortheamountofVATdisplayedoninvoicesforsupplieseffectedtohimorVATongoodsduetotheirimportationforthepurposesofhisbusiness.
AsregardsthesystemofVATtaxation,theeffectofanexemptionfromVATisthatnotaxbecomesdueand/orneedstobepaid.Ontheotherhand,anexemptionleadstothelossoftherighttoinputtaxdeduction.Thus,anexemptionisnotalwaysadvantageousfortheentrepreneurandtheneedmayarisetostructurebusinessactivitiesdifferentlyinordertoavoidthateffect.Itshould,however,benotedthatthereisacatalogueofexemptionswhichdostillallowfortherighttoaninputtaxdeduction.
1.2.
Otherindirecttaxes
InadditiontoVAT,anumberofotherindirecttaxes,bothfederalandlocal,areleviedoncertaintransactionswithspecificproducts.Anexcisedutyisleviedonmineraloil,tobacco,alcoholandalcoholicbeverages.TherespectivefederallawsimplementtheECDirectiveonthegeneralarrangementsforproductssubjecttoexciseduty,ontheholding,movementandmonitoringofsuchproducts((92/12/EEC)dated25February1992,OJNo.L76/1)andthevariousECDirectivesontheapplicableratesofexciseduties.BoththetaxableeventandthepersonliablefortherespectiveexcisedutyareprovidedforaccordingtotheECDirectivescitedabove.
Meansoftransport
Furthermore,aturnovertax(Normverbrauchsabgabe)isleviedonthesupplyofcarsandmotorcycles,mainlydesignedforthetransportofpassengers,thathavenotbeenlicensedforthegeneraltraffic.Thetaxableeventisdefinedaseitherthesupplytothefinalconsumerorthefirstlicensingofthepassengercarforgeneraltraffic.Anumberofexemptionsareprovidedfor(e.g.exportsupplies).Thetaxratedependsonthevolumeoftheengineandfuelconsumptionlevels;
themaximumtaxrateis16%.ThebasisofassessmentofthetaxisdeterminedbyreferencetotheconsiderationasdefinedbytheVATA.ThistextdoesnotcontainacomprehensiveoverviewofallthefederalindirecttaxesleviedinAustria.
Other
TransactionssubjecttothefollowingindirecttaxesareinprincipleexemptfromVAT:
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theimmovablepropertyacquisitiontax(Grunderwerbsteuer)whichisleviedonthetransferoftitletoimmovablepropertyinAustria.Thenormaltaxrateamountsto3.5%,withlowerratesapplyingtoacquisitionsbycertainrelatives;
thecapitaltransfertax(Kapitalverkehrsteuer)whichisleviedonthecontributionstothesharecapitalofanAustriancompanyinexchangeforshares,bythefirstacquirer(Gesellschaftsteuer).Thetaxrateamountsto1%ofthecontribution;
carefulstructuringmayavoidthetaxaltogether.Itis,however,importanttonotethattheexemptionappliesprimarilytocashcontributionsandcashconsiderationforthetransferofshares.Ifacontributioninkindiseffectedinconsiderationforthefirstacquisitionofshares,theprinciplesofanexchangeofsuppliesforVATpurposesapply.Ifthatisthecase,thetransferofthesecuritiesitselfisexempt,however,thecontributionand/orconsiderationinkindistaxableandmaybesubjecttoVAT;
and
insurancetax(Versicherungssteuer)ontheconsiderationforinsuranceprotectiononthebasisofaninsurancecontract.
1.3.
Sourcematerial
Materials(e.g.laws,regulations,prescripts,administrativenotices,courtrulingsandacademicpublications)regularlyusedassourcesofthistextarelistedinthesectiononNotesandreferencesarecitedintheappropriatecontext.
2.
Taxable,Non-TaxableandExemptTaxablePersons
2.1.
Taxablepersons
2.1.1.
General/definition
Strictlyspeaking,AustrianVATlawdoesnotusetheterm“taxableperson”inordertodefinethetaxliabilityundertheVATA.VATliabilityisconnectedtothedefinitionofcertaintaxabletransactions.ForthepurposesofattributingaVATliabilitytoanindividual,theVATAusestheterm“entrepreneur”and“enterprise”,e.g.theeconomicactivityofanentrepreneurrelevantforVATpurposes(Sec.2VATA).OtherpersonsmaybeliabletoVATonlyuponimportfromoutsidetheEuropeanCommunityintoAustria(e.g.importVAT),inrespectofcertainintra-Communityacquisitionsoronthebasisofincorrectinformationgivenbytherecipientofanintra-Communitysupply(Art.7(4)BMR).
TheVATAindependentlydefinestheterm“entrepreneur”forthepurposesofVAT.Referencetocommercial,tradeorindeedanyotherpartofAustrianlawshouldthereforenotbemadewheninterpretingthistermforVATpurposes.
Anysupplierofgoodsand/orservicesisliabletoVATifhechargesVATseparatelydisplayedonaninvoicetotherecipientofthesupply,regardlessofthesupplier’sstatusforVATpurposes(Sec.11(14)VATA).ThisprovisionappliestotaxablepersonsthaterroneouslychargeVATtotherecipient(e.g.VATischargedforasupplytowhichthe“reverse-charge”mechanismapplies)orevenanon-taxable,privateorexemptperson.
2.1.1.1.
Foreigntaxablepersons
Anon-residenttaxablepersonsupplyinggoodsorserviceswithinAustriaisinprincipleliableforpaymentofthetax,unlessthereverse-chargeruleapplies.
WithregardtorefundsofVATtoforeignbusinesses,see12.10.andregardingregistrationrequirements,see15.2.4.
2.1.2.
Occasionalsupplies
2.1.2.1.
Personssupplyingnewmeansoftransport
Privateindividualsaretreatedasentrepreneursiftheyeffectanintra-Communitysupplyofnewmeansoftransport(fordefinition,see3.5.1.3.).Thisisequallytrueforentrepreneursthateffecttheintra-Communitysupplyofnewmeansoftransportinaprivatecapacity(i.e.otherthaninthecourseoftheirbusinessorprofessionalactivityformingpartoftheirentrepreneurialsphere).ItfollowsthattheVATtreatmentofentrepreneurialactivitiesisextendedtooccasionalintra-Communitysuppliesofnewmeansoftransport,particularlyifeffectedbyprivateindividuals.
2.1.2.2.
Intra-Communityacquisitionofnewmeansoftransport
Art.1(7)oftheBMRextendsthescopeofthetaxableeventofanintra-Communityacquisitiontorecipientsotherthanentrepreneurs,non-taxablelegalentitiesorlegalentitiesthatdonotacquirethesuppliedgoodsforthepurposesoftheirenterprisetotheextentnewmeansoftransportaresupplied.Hence,theintra-Communityacquisitionofnewmeansoftransportbyprivateindividualsmustbedeclared.
2.1.3.
Agents(disclosed)
ItisofparticularimportanceforVATpurposeswhethertheentrepreneuractsinhisownnameor,disclosedtothecontractualpartyornot,inthenameofanotherperson(e.g.theprincipal).
Forthepurposesofdefinition,a(disclosed)agent(Vermittler,Handelsvertreter,Makler)isanindividualthatactsinthenameandonaccountofathirdpartyinawaythathiscontractualpartiesarefullyawareofthefactthattheagentisneitheractinginhisownnamenoronhisownaccount.Acommissionaire,ontheotherhand,isanindividualwhocommerciallyundertakestopurchaseand/orsellgoodsinhisownnameand/ornegotiablesownedbyathirdparty(see2.1.4.).
Ashasbeenoutlinedabove,anagentforVATpurposesisassumediftheentrepreneuractsonaccountandinthenameofathirdparty.Theservicessuppli
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