Tax & Legal

Categories: All (2 found)

1. 12.04.2021

   Determination of the addressee of a tax audit notification o ...

   In order to determine the content of an administrative act, the declared intention of the authority must be taken into account and not the literal meaning of the relevant wording; however, a notice clearly addressed to a specific addressee is not open to interpretation in this respect. This was decided by the Supreme Tax Court in a decision published on 8 April 2021.

   Categories: Supreme Tax Court cases

   Keywords: administrative principles, suspension of ...
2. 06.11.2020

   Supreme Tax Court: suspension of limitation period where cla ...

   In a decision published on 5 November 2020, the Supreme Tax Court held, that the application of Section 171 (14) General Tax Code (“GTC”) is not restricted to cases of invalid tax assessments. Rather, any claim for a refund connected to a tax claim can in principle trigger a suspension of the run down to statutory limitation. However, if the refund claim is to suspend the limitation period for assessments, the claim must have come into existence before the expiry of this limitation period. Payments made in anticipation of an expected change to tax assessments for the years in dispute gave rise to a refund claim thus triggering the suspension of the limitation period under Section 171 (14) GTC as there was no formal legal basis for the payment.

   Categories: Supreme Tax Court cases

   Keywords: statute-barred, suspension of limitation ...