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The Austrian Supreme Administrative Court clarified: VAT-free intra-Community supply of goods also applies if both, supplier and buyer take part in an “interrupted” transportation of goods

LBG-Summary: Recently, the Austrian Supreme Administrative Court had to decide if in cases, where the responsibility of the transportation of goods is split by supplier and buyer has to be considered as two separate VAT-relevant processes in the EU or one consistent delivery. The decision of the Supreme Administrative Court that also “split” transportations have to be considered as consistent delivery lead to VAT facilitations.

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