Tax & Legal

The Supreme Tax Court referred to the European Court of Justice the question whether, in accordance with the principle of effectiveness, EU law precludes a national practice whereby the taxpayer's good faith in fulfilling the conditions for the margin scheme is not taken into account during the tax assessment procedure but rather considered later in fully separate proceedings.

The finance ministry has issued a decree calling on public-private partnerships to provide for the costs of operating the concession on the accounting principles of the Commercial Code applied to as yet unfulfilled contractual commitments.

The Supreme Tax Court has held that a tax office cannot withdraw a concession on the basis of a tax audit finding.