Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

Categories: All (1783 found)

  2. 07.11.2025

    Losses incurred prior to harmful acquisition may be carried ...

    The Supreme Tax Court decided that negative income from the financial year in which a harmful acquisition of shares within the meaning of Section 8c Corporation Tax Act takes place is not completely barred as it still can be offset (carried back) against income from the previous year to the extent the losses were incurred prior to the harmful share transfer.

    Categories: Supreme Tax Court cases
    Keywords: loss carry-back, harmful share acquisiti ...
  3. 07.11.2025

    VAT assessment basis for additional newspaper access to e-su ...

    The Supreme Tax Court decided that delivering a print version of a newspaper and providing first-time access to an e-paper version of that newspaper are separate main services from a VAT point of view. They are not indivisible, they each serve a separate purpose for the customer, and the e-paper is not just used to read the print version of the newspaper under the best possible conditions. However, the e-paper did have no independent value of its own at the time because the total price of the subscription did not increase when access was granted for the first time.

    Categories: Supreme Tax Court cases
    Keywords: digital data
  4. 02.11.2025

    No tax exemption for group restructurings under Section 6a R ...

    In two parallel decisions the Supreme Tax Court held that a group of natural persons who are not organized in the legal form of a partnership or another corporation is not considered as a legal entity under civil law and real estate transfer tax law and cannot therefore be a controlling company within the meaning of Section 6a Real Estate Transfer Tax Act which provides tax exemption for transfer or concentration in the hands of a single shareholder of at least 95% of the equity capital of a property-owning company.

    Categories: Supreme Tax Court cases
    Keywords: unification of shares, group structure, ...
  6. 02.11.2025

    Exemption from real estate transfer tax upon division of the ...

    The Supreme Tax Court decided that the transfer of real estate from a community of heirs to a partnership in the context of the division of the estate is exempt from real estate transfer tax up to the share in which a co-heir participates in the acquiring partnership. The tax exemption does not apply if the co-heir's share in the partnership decreases within five years following the transfer.

    Categories: Supreme Tax Court cases
    Keywords: heir
  8. 02.11.2025

    ECJ: Conditions for issuing a Preservation Order against for ...

    An Austrian request for a preliminary ruling concerns a repayment claim against a Maltese online casino. Malta had introduced a law to prevent enforcement. However, Malta might perhaps find itself at odds with the ECJ. In his opinion, the Advocate General sees a fair chance of overturning this restriction and paving the way for numerous players in Europe to reclaim their losses.

    Categories: European Court of Justice
    Keywords: gaming, online game
  9. 02.11.2025

    Prepaid cards or voucher codes for purchase of digital conte ...

    The Supreme Tax Court decided that voucher codes for use in the X network - regardless of the distribution channel - are so-called single-purpose vouchers and their transfer is subject to German VAT because the place of performance is in Germany, and the amount of VAT is already determined at the time of issue based on the country code of the user accounts.

    Categories: Supreme Tax Court cases
    Keywords: digital platform operators, voucher
  11. 26.10.2025

    Correction of input VAT deduction if import VAT was repaid d ...

    The dispute before the Supreme Tax Court concerned the question of whether the tax office was correct to adjust an input VAT deduction of the plaintiff - following a successful appeal under insolvency law - where the plaintiff later received a refund of the import VAT paid. The court could not see any reasons why the plaintiff should receive a refund even though it no longer owed the tax.

    Categories: Supreme Tax Court cases
    Keywords: input VAT, adjustment
  12. 26.10.2025

    Security deposit in the full amount of tax due not required ...

    In a recent decision, the Supreme Tax Court held that the transport of sparkling wine under suspension of the due tax to another Member State is not hindered if the demand for security previously determined by the main customs office and paid by the sender does not cover the full amount of the valid state tax for sparkling wine that may arise.

    Categories: Supreme Tax Court cases
    Keywords: Collaterals / Sicherheiten, excise duty, ...
  13. 24.10.2025

    Update: ECJ judgment on statutory minimum fee payable by thi ...

    In a reference for a preliminary ruling from Bulgaria the European Court of Justice is asked whether – in absence of consideration for a service due to the uncertainty of a contingency fee - the advice given by a lawyer against statutory minimum fee payable by the unsuccessful opposing party in the event of a successful outcome is a taxable transaction within the meaning of the VAT Directive. The Advocate General considers this to be a transaction subject to VAT in contrast to the ECJ case law which, in her opinion, has led to some uncertainty and likely misinterpretations in practice.

    Categories: European Court of Justice
    Keywords: fees, contingency obligation
  15. 19.10.2025

    Supreme Tax Court defines tax principles for rental of holid ...

    In a most recent decision, the Supreme Tax Court held that a residential apartment that is rented exclusively to tourist guests and is kept available for this purpose during the rest of the year is generally to be recognized for tax purposes. It can generally be assumed that the taxpayer intends to generate a surplus income if the rental period does not fall significantly (i.e., by at least 25%) below the usual local rental period for residential apartments.

    Categories: Supreme Tax Court cases
    Keywords: rental, Holiday accomodation
  18. 12.10.2025

    Failure to inform the revenue authorities of relevant facts ...

    In cannot be assumed from the outset that electronic data which is not automatically transferred to the paper file/electronic file but is only available for retrieval on the tax authority's data storage devices has in any case been known to the tax authorities simply because it is linked to the taxpayer's tax reference number. A married couple could not rely on the tax office to ascertain their tax situation from their wage tax certificates. Anything that is not included in the file is not explained, the Supreme Tax Court said in its conclusion on the question of tax evasion.

    Categories: Supreme Tax Court cases
    Keywords: Tax evasion, electronic data
  19. 10.10.2025

    No confirmation of receipt required when submitting an appea ...

    Where an appeal is submitted by email, failure to request confirmation that the message was received and read has no impact on the cause of fault. This was decided by the Supreme Tax Court regarding the consequences of missing the one-month filing deadline in the course of an application for reinstatement into the status quo ante pursuant to Section 110 Fiscal Code.

    Categories: Supreme Tax Court cases
    Keywords: Wiedereinsetzung in den vorigen Stand, f ...
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Sounia Kombert

Sounia Kombert

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