Austria import VAT refund denied in Federal Finance Court ruling

The Austrian Federal Ministry of Finance has published Federal Finance Court Decision No. RV/1200003/2024, clarifying the conditions for obtaining import VAT refunds in connection with intra-community supplies.

In the case, a freight forwarder acting as a representative requested a refund of import VAT assessed on imports of perfume products intended for France. The Austrian Tax Office rejected the refund request, and the Federal Finance Court upheld that decision.

The court concluded that:

• Import VAT…