Can I make and pay a iPhoto calendar in the Netherlands and let deliver it to a friend in Austria?

No, the Apple Print Products Store will only deliver to an address as the same country as the store.

The country of the billing address, the delivery address, and the country of the store need to match. Your AppleID and your paying method/Credit card need to be valid in the country of the store.

You would have to order the calendar from the Austrian store, using an austrian billing address, AppleID and Credit card.

But it would be safer anyway to have the calendar delivered to yourself, so you can check the print quality, before so send it on to the final recipients.

But, I think Apple has to improve their product paying and delivering system to European trading standards,

as already many international compagnies have done!

It would really help to have one Apple Print Products Store for the European Union. You may want to send feedback to Apple ad request this: Apple - Photos - Feedback