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Commentary

Appendix 2B: VAT exemptions (Austria)

2 Austria

VAT exemptions are applied in Austria to the following:

  1. Ìý

    •ÌýÌýÌýÌý Social security institutions.

  2. Ìý

    •ÌýÌýÌýÌý Banking and insurance services, insurance agents.

  3. Ìý

    •ÌýÌýÌýÌý Sales of real estate, though an option

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