The article analyzes the CJEU ruling in Titanium Ltd v. Finanzamt Österreich (C-931/19) and its implications for fixed establishment and reverse charge in cross‑border B2B services. It clarifies that a fixed establishment requires permanent human and technical resources, and that the reverse charge applies when such an establishment exists. It also notes that Article 47 lex specialis applies to services linked to immovable property, making VAT payable in the Member State where the property is located regardless of a fixed establishment.
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GlobalVATCompliance · 5 days ago
Austria: The Federal Finance Court ruled that a freight forwarder cannot claim an import VAT refund for perfume imports to France due to lack of diligence. The court emphasised the need to verify the customer’s VAT number, maintain transport documents, and confirm the recipient to qualify for a refund.
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Law360 · 12 days ago
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TaxFoundation · about 1 month ago
The article lists the 2026 VAT registration exemption thresholds for 32 European countries, highlighting recent changes such as Hungary’s increase to 20 million HUF, Poland’s rise to 240,000 PLN, and Romania’s jump to 395,000 RON. It also notes Belgium’s pending 30 000 € threshold and Switzerland’s highest absolute threshold of CHF 100,000.
The Cattle Site · 2 months ago
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The Poultry Site · 2 months ago
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Key Takeaways
The ruling (3 June 2021) confirmed that a fixed establishment requires a permanent presence of both human and technical resources at the place of activity.
The reverse charge under Articles 194/196 applies when a fixed establishment exists in the Member State where services are supplied.
Yes, Article 47 lex specialis applies to services connected with immovable property, making VAT payable in the Member State where the property is situated irrespective of a fixed establishment.
The ruling upheld that the Austrian tax authority could treat the leased property itself as a fixed establishment, leading to VAT assessment in Austria.
Primary source
Read the full article at Kancelaria SkarbiecThis summary was published on VATfaqs.com on 5 April 2026. It relates to VAT developments in Austria. The original source is Kancelaria Skarbiec.
