Press Release: VAT – The European Commission refers Austria to the European Court of Justice for the inclusion of car registration tax in the taxable base on which VAT is calculated for road vehicle supplies

The European Commission decided to refer Austria to the European Court of Justice as regards the inclusion of the amount of its car registration tax within the taxable amount of VAT in the case of road vehicle supplies. The Commission considers that VAT should not be applied on top of the car registration tax.