Tax & Legal

Categories: All (2 found)

1. 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, ...
2. 31.03.2025

   Economic ownership of shares assigned as collateral

   In a most recent decision, the Supreme Tax Court held that the shares transferred by way of security are attributable to the purchaser ( who is also the secured party) as of the date of transfer of ownership if the purchaser can legally and effectively exercise the material rights associated with the shares (in particular the sale and exercise of voting rights) and regardless whether the security event occurs.

   Categories: Supreme Tax Court cases

   Keywords: Collaterals / Sicherheiten, share transf ...