(Austrian) roaming tax

Polish translation: podatek VAT od usługi roamingu

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:roaming tax
Polish translation:podatek VAT od usługi roamingu
Entered by: Bartosz Rogowski

08:49 Nov 13, 2014
English to Polish translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: (Austrian) roaming tax
Pozycja w umowie, więc dalszego kontekstu nie ma, tyle że jest to jakiś podatek obrotowy, typu VAT.
Bartosz Rogowski
Poland
Local time: 11:38
Podatek VAT od usługi roamingu
Explanation:
See details:

When and where does tax apply to roaming?
The following application of valued added tax (i.e. VAT here including for simplicity Goods and
Services Tax or Sales Tax or Taxes specific to communications – Table 7) occurs in the OECD area and
selected additional countries:
...
Some European Union countries do not apply taxes to inbound roamers from the European Union
area but do tax roamers from outside the European Union area (e.g. Austria, Slovenia). In some
cases the Austrian taxes charged but are redeemable and may not be applied if the other country
has a comparable taxation system (i.e. VAT) to Austria.
...
In 2006 PCW noted: “Austria has implemented use and enjoyment rules for telecom services based on Art.
9(3) of the EC Sixth VAT Directive. These rules state that the supply of telecom services is subject to
Austrian VAT if the place of supply would be outside the EC and the services are used and enjoyed in
Austria. Practically, the Austrian VAT authorities held the view that in nearly any case Austrian VAT had
to be charged to recipients outside the EC if there was a link to Austria (e.g. one party calling from Austria
or receiving a call in Austria or telecom equipment located in Austria was used). Several cases on these
rules have been decided by both the Court of Appeal and the Supreme Court in recent months. Whilst the
background of each case is different, the message in both courts was clear: Art. 9(3) provides that member
States may only apply use and enjoyment rules to avoid double taxation, non-taxation or the distortion of
competition. Otherwise, use and enjoyment rules are ultra vires, especially if they result in double taxation,
i.e. when both Austrian VAT and an indirect tax in another country is levied on the supply of telecom
services. The courts ruled in all cases decided so far that no Austrian VAT had to be charged on services
supplied outside of the EC.” https://www.pwc.com/fi/fin/about/svcs/verokons/
PwC_Telecom_Indirect_TA_2007_1.pdf and www.pwc.com/fi/fin/about/svcs/verokons/
PwC_Telecom_Indirect_TA_2006_5.pdf .

...
http://www.oecd.org/internet/broadband/44381810.pdf
Selected response from:

Jacek Kloskowski
United States
Local time: 06:38
Grading comment
Dziękuje!
4 KudoZ points were awarded for this answer



Summary of answers provided
3Podatek VAT od usługi roamingu
Jacek Kloskowski


Discussion entries: 1





  

Answers


12 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
(austrian) roaming tax
Podatek VAT od usługi roamingu


Explanation:
See details:

When and where does tax apply to roaming?
The following application of valued added tax (i.e. VAT here including for simplicity Goods and
Services Tax or Sales Tax or Taxes specific to communications – Table 7) occurs in the OECD area and
selected additional countries:
...
Some European Union countries do not apply taxes to inbound roamers from the European Union
area but do tax roamers from outside the European Union area (e.g. Austria, Slovenia). In some
cases the Austrian taxes charged but are redeemable and may not be applied if the other country
has a comparable taxation system (i.e. VAT) to Austria.
...
In 2006 PCW noted: “Austria has implemented use and enjoyment rules for telecom services based on Art.
9(3) of the EC Sixth VAT Directive. These rules state that the supply of telecom services is subject to
Austrian VAT if the place of supply would be outside the EC and the services are used and enjoyed in
Austria. Practically, the Austrian VAT authorities held the view that in nearly any case Austrian VAT had
to be charged to recipients outside the EC if there was a link to Austria (e.g. one party calling from Austria
or receiving a call in Austria or telecom equipment located in Austria was used). Several cases on these
rules have been decided by both the Court of Appeal and the Supreme Court in recent months. Whilst the
background of each case is different, the message in both courts was clear: Art. 9(3) provides that member
States may only apply use and enjoyment rules to avoid double taxation, non-taxation or the distortion of
competition. Otherwise, use and enjoyment rules are ultra vires, especially if they result in double taxation,
i.e. when both Austrian VAT and an indirect tax in another country is levied on the supply of telecom
services. The courts ruled in all cases decided so far that no Austrian VAT had to be charged on services
supplied outside of the EC.” https://www.pwc.com/fi/fin/about/svcs/verokons/
PwC_Telecom_Indirect_TA_2007_1.pdf and www.pwc.com/fi/fin/about/svcs/verokons/
PwC_Telecom_Indirect_TA_2006_5.pdf .

...
http://www.oecd.org/internet/broadband/44381810.pdf

Jacek Kloskowski
United States
Local time: 06:38
Native speaker of: Native in PolishPolish, Native in EnglishEnglish
PRO pts in category: 20
Grading comment
Dziękuje!
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