SWI 2019, 277
The VAT treatment of chain transactions is often associated with legal uncertainties and the risk of double taxation. In December 2018, the EU member states adopted the so-called “quick fixes” that include a new provision regarding the place of destination, to be implemented by Austria by December 31st, 2019. The Austrian legislator planned to implement this new regulation with the Tax Reform Act I 2019/20. In the following, Karoline Spies analyzes the conditions of application and legal consequences of this new provision in light of CJEU case-law and Austrian administrative practice, and identifies potential problems.