Tax & Legal

Categories: All (3 found)

1. 03.08.2025

   ECJ referral regarding the review of protection of good fait ...

   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.

   Categories: Supreme Tax Court cases

   Keywords: concession, good faith, waiver
2. 05.06.2013

   Provisions to be taken up by public-private partnerships und ...

   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.

   Categories: Official Pronouncements

   Keywords: concession, private-public partnership, ...
3. 09.10.2012

   Concession cannot be withdrawn on audit

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

   Categories: Supreme Tax Court cases

   Keywords: concession, extra-statutory, audit