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- Title
ANHÄNGIGE AMTSREVISIONEN.
- Authors
Fuchs, Hubert W.
- Abstract
The article "PENDING OFFICIAL AUDITS" in the Journal of Tax, Finance, and Tax Law discusses various tax issues. Topics such as the taxation rights regarding capital payments from Swiss pension funds, the taxation of death benefits, and the allocation of taxation rights regarding a Swiss old-age and survivors' insurance (AHV) pension are discussed. The article also addresses the taxation of foreign social security pensions and widow's pensions. It provides information on reopening procedures and the tax treatment of intra-community chain transactions. The given text summarizes various decisions of the Federal Finance Court (BFG). Topics such as the determination of disabilities in children, the suspension of tax collection, the start of university studies, the assessment of hobbies in rental activities, the increased family allowance due to disability, the liability of authorized officers according to § 9 BAO, and the granting of family allowance in Hungary are discussed. The decisions concern various tax offices and were submitted as official audits.
- Subjects
HUNGARY; TAX administration &; procedure; FEDERAL court decisions; SURVIVORS' benefits; PENSION trusts; DISABILITY evaluation; SOCIAL security; STUDENT suspension
- Publication
Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2023, Vol 21, Issue 4, p153
- ISSN
2079-8865
- Publication type
Article
- DOI
10.33196/afs202304015301