CJEU Holds Third Country Mobile Phone Service Provider Subject to VAT for Roaming Services in Austria

On 15 April 2021, the Court of Justice of the European Union (CJEU) issued a judgment concerning whether an EU Member State may charge VAT on a mobile phone service provider in a third (non-EU) country when non-EU customers use the service while temporarily in the Member State (i.e., roaming services).

The case involved proceedings between SK Telecom Co. Ltd and the Tax Office of the City of Graz, Austria concerning the refund of input VAT paid by SK Telecom in relation to a supply of telec…