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Turnover Taxation in Chain Transactions

March 1, 2023

On Wednesday, November 30, 2022 a guest lecture took place for the students of the Bachelor’s program in Finance, Accounting & Taxation at FHWien der WKW.

The guest lecture was held by the Viennese tax consultancy Leitner & Leitner, represented by the auditor and tax advisor Mag. Harald Galla and trainee Katerina Beranek, MA, LL.M.

Chain transactions are very common in practice and raise many questions in conjunction with turnover taxation. Recent amendments to law have raised additional questions. During the lecture the questions were not answered according to Austrian law but were discussed regarding the current case law of the European Court of Justice.

Due to the practical examples, the guest lecture was an exciting enrichment for the course. The lecture was particularly important for the students of the Bachelor’s program in Finance, Accounting & Taxation, considering that only focusing on practical and professionally excellent teaching, enables our university of applied sciences to achieve its fundamental goal, to offer the leading education in Austria.

The university’s good contacts to practice, continuingly enable to organize exciting and interesting guest lectures. Offering a scientific education at university level and in combination fulfilling the requirements of the labour market, is a particularity of FHWien der WKW, which optimally prepares the students for their future careers in the field of finance, accounting and taxation.