Tax & Legal

Categories: All (3 found)

1. 11.06.2025

   MoF: Non-application of Supreme Tax Court judgment on combin ...

   In a current circular the Federal Ministry of Finance (MoF) stated that it does not follow a judgment of the Supreme Tax Court on the requirements for the combination of business operations of public bodies with regard to Section 4 (6) sentence 1 Corporation Tax Act.

   Categories: Official Pronouncements

   Keywords: public sector
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. 14.03.2017

   VAT situation for the public sector

   The Federal Finance Ministry issued a decree dealing with the Value Added Tax situation for the public sector as revised in the course of the Tax Amendment Act 2015.

   Categories: Official Pronouncements

   Keywords: public sector, public authority