Regarding the services at hand, Graz University of Technology, as body governed by public law, is not qualified as taxable person for VAT-purposes according to Austrian tax authorities (non-taxable scientific entity). Therefore, the services, performed under this contract, are not subject to VAT in Austria.
If Graz University of Technology, however, based on a changed legal situation, a changed jurisdiction in Austria or a different assessment by the Austrian tax authorities, is regarded as taxable person for VAT-purposes with respect to the services at hand, the tax-consequences would be as follows: The services or supply of goods, performed under this contract, are subject to VAT in principle: If the place of supply of services or goods is in Austria, the agreed fee shall not include any Austrian VAT. In such cases Graz University of Technology reserves the right to subsequently charge Austrian VAT to the contract partner. The contract partner waives any defence of limitation.
If the place of supply of services or goods is outside Austria, the agreed fee shall not include any foreign VAT, which might incur at the place of supply (e.g. reverse charge, Art 196 EU-VAT-Directive respectively intra-Community acquisition, Art 40 EU-VAT-Directive). Any local VAT shall be borne by the purchaser as recipient of the services. The same applies, if the services or goods, per-formed by Graz University of Technology under this contract, are qualified as taxable according to the local VAT-law of the country of the recipient. Any local VAT shall be borne by the purchaser as recipient of the services or goods.