Case law

SAC: Tax administrators have to obtain a key witness statement

Has the tax administrator challenged the delivery of supplies or services on the grounds of your supplier being uncontactable? The Supreme Administrative Court in its recent judgment confirmed that the tax authority has to make all efforts and use…

Right to deduct VAT without meeting the required essentials of a tax document

In September, the Court of Justice of the EU (CJEU) ruled on case C-518/14 Senatex GmbH. In the case, the tax administrator challenged the entitlement to VAT deduction based on tax documents that did not contain the tax identification number (VAT No…

Concurrence of offices before the Constitutional Court

Even though in its new judgement of late September the Constitutional Court opined on the concurrence of the offices of chair of the board of directors and managing director, the ruling did not bring the long-awaited clarification of the issue. The…