Case law
16 February 2018

SAC: tax inspections can be initiated by any tax authority

The 2016 amendment to the Act on the Financial Administration gave tax authorities country-wide jurisdiction in two areas: the fact-finding activity in tax administration, and the scrutiny procedures by the tax authorities, including tax inspections.

Case law
16 February 2018

Schrems versus Facebook, take two

Maximilian Schrems, an Austrian citizen, has become known in connection with the CJEU’s ruling annulling the Commission’s decision that declared the USA a safe country to transfer personal data from the EU (‘Safe Harbour’). Now the Court of Justice…

Case law
16 February 2018

Better times ahead for cross-border trading taxpayers?

The Supreme Administrative Court has recently stood up for a taxpayer who effected a supply of goods to another member state, i.e. a transaction exempt from VAT with entitlement to deduction. The crucial point of the dispute was the taxpayer’s good…

Case law
16 February 2018

Discriminatory severance pay

According to the Supreme Court, a collective bargaining agreement’s provision making the payment of severance pay above the statutory amount conditional upon an employee not yet being entitled to old-age pension is contrary to law.

Case law
16 February 2018

Delivery of goods or provision of services?

Late last year, the Supreme Administrative Court (SAC) ruled in case 3 Afs 96/2016, dealing with whether a transaction should be viewed as a delivery of goods or a provision of a service; this had an effect on the correct VAT treatment.

Case law
16 February 2018

Interest on interest according to SAC? Yes, sometimes

The Supreme Administrative Court (SAC) has recently dealt twice with the possibility of awarding a taxpayer interest on the interest that the tax administrator refused to award and pay for a long time. It is for sure good to know that this…

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