If an Austrian vehicle registrant has leased a vehicle from an Austrian leasing company and the vehicle is registered for road use in Austria, and, for example, a traffic accident occurs in Germany resulting in a total loss of the vehicle, leading to the termination of the leasing contract, and the vehicle is then sold by the leasing company (as the legal owner) to an Austrian car dealer who subsequently sells the vehicle abroad (e.g., to Poland), the (former) lessee is not entitled to a refund of the NoVA (standard consumption tax).
