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VwGH als Hüter der EU-Grundrechte: Istbesteuerung in § 17 Abs 1 UStG gleichheitswidrig
Austrian Supreme Administrative Court as Guardian of Fundamental Rights: Provision on Cash Accounting in Sec 17 Para 1 Austrian Value Added Tax Code in Conflict with EU Law
In a judgment of 2017, the Austrian Supreme Administrative Court (VwGH) concluded that the provision on cash accounting in Sec 17 para 1 of the Austrian VAT Code (UStG) is in conflict with European Union law, as it leads to an unjustified unequal treatment of self-employed natural persons compared to corporations conducting similar activities, particularly business consultancy. Although the court’s reasoning was rather brief, the decision reveals the increasing importance of the Charter of Fundamental Rights of the European Union and its equality principle in the area of tax law. In the following, Karoline Spies and Stephanie Zolles discuss the decision’s underlying methodology and its implications for corporations carrying out business consultancy or other freelance activities. The authors also address the proposal for amending the disputed provision provided by the draft to the Annual Tax Act 2018 (Jahressteuergesetz 2018) and offer alternative solutions to make it in line with EU law.
I. Problemstellung
Die Entstehung der Steuerschuld in der Umsatzsteuer ist einer jener Bereiche, der in der MwStSyst-RL nicht abschließend geregelt ist, sondern zu großen Teilen in das Ermessen der Mitgl...