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- Title
ANHÄNGIGE AMTSREVISIONEN.
- Authors
Fuchs, Hubert W.
- Abstract
The article "PENDING OFFICIAL AUDITS" summarizes various decisions of the Federal Finance Court and the Administrative Court in Austria. Various legal issues are addressed, such as liability for hidden distributions, the timeliness of filing appeals, reopening of proceedings, and correction of types of income. Decisions on topics such as the Family Bonus Plus, refund of withholding tax, liability of general partners, extension of studies, classification of products in the customs tariff, energy tax refund, and dirt allowance for chimney sweeps are also discussed. The decisions concern various lower instances, and appeals have been filed.
- Subjects
AUSTRIA; ENERGY tax; TARIFF; FEDERAL court decisions; ADMINISTRATIVE courts; WITHHOLDING tax
- Publication
Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2024, Vol 22, Issue 3, p107
- ISSN
2079-8865
- Publication type
Article
- DOI
10.33196/afs202403010701