Tax & Legal

Categories: All (5 found)

1. 19.12.2025

   Compensation for violation of data protection by tax authori ...

   In a recently published decision, the Supreme Tax Court has for the first time commented on the requirements for claims of damages before the tax court against a tax authority due to violation of data protection regulations. Such action for damages pursuant to Art. 82 of the General Data Protection Regulation (GDPR) is generally inadmissible (for want of being adversely affected or burdened) if there has been no prior out-of-court request of the claim.

   Categories: Supreme Tax Court cases

   Keywords: damages, Data Protection
2. 06.06.2024

   ECJ: Tenderer to claim damages if unlawfully excluded from p ...

   In its judgment today the European Court of Justice held that current EU-law contravenes a national legislation or a national practice which excludes the possibility for a tenderer who has been unlawfully excluded from a procedure for the award of a public contract to be compensated for the loss suffered because of the loss of the opportunity to participate in that procedure with the intention to obtain the contract concerned.

   Categories: European Court of Justice

   Keywords: damages, public sector
3. 08.05.2018

   Principle of deemed single uniform compensation

   Where an employer contractually obliges himself to make several payments to an employee in connection with a termination of employment, the payments will only be considered as a single uniform compensation payment if there is clear evidence that all instalments were paid "as compensation for lost income or expected loss of income".

   Categories: Supreme Tax Court cases

   Keywords: damages, compensation, employee taxation ...
4. 11.02.2014

   VAT on motor vehicle leasing

   The finance ministry has issued a decree on final payments at the end of the lease term for motor vehicles distinguishing between adjustments for over or underuse and VAT-free compensation for damage.

   Categories: Official Pronouncements

   Keywords: Leasing, damages, motor vehicle
5. 29.01.2014

   No damages for excessive court delay leading to favourable r ...

   The Supreme Tax Court has rejected a claim for damages for aggravation caused by a tax court’s excessive delay in hearing a case where that delay was the only reason the claimant won his case.

   Categories: Supreme Tax Court cases

   Keywords: delay, damages