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Posts tagged #BAO

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VwGH: Interest on late repayment of VAT claim

The Administrative Court (Verwaltungsgerichtshof, VwGH) ruled on the possibility of claiming interest on late repayment of an input tax surplus. The appellant was a hotelier who claimed a surplus of input tax in 2007 as part of the advance VAT return...

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VwGH: ImmoESt on the sale of donated land

The Administrative Court (Verwaltungsgerichtshof, VwGH) examined the question of whether real estate income tax (Immobilienertragsteuer, ImmoESt) can be incurred on the sale of inherited or donated real estate by a non-profit legal entity. The partic...

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