Alle Artikel in: International

Einfuhrumsatzsteuer und Zoll

SWI 2019, 531

In his response to our article, Bieber denies a strict separation of customs and import VAT by CJEU case-law. According to him, the CJEU has confirmed the link between the arising of import VAT and customs duty; discrepancies are the exception rather than the rule. This view, as well as a recent decision by the Austrian Fiscal Court (BFG 15. 5. 2019, RV/5200027/2015), the first Austrian court decision to implement the new CJEU case-law on customs procedure 42 (VC 42), require clarification. In the following, Michael Kotschnigg and Ulrich Schrömbges take a closer look.

Ist Uber auch aus Sicht des Umsatzsteuerrechts Beförderungsdienstleister?

SWI 2019, 522

Current proceedings in the United Kingdom give cause to take a closer look at taxi-hire company Uber and its treatment for VAT purposes. In December 2017, the CJEU classified Uber’s services as “services in the field of transport” within the meaning of Art 58 para 1 TFEU and not merely “information society services”. Lily Zechner outlines how Uber is to be treated with regard to European VAT legislation.