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- Title
ANHÄNGIGE AMTSREVISIONEN.
- Authors
Fuchs, Hubert W.
- Abstract
The article "PENDING ADMINISTRATIVE REVISIONS" in the Journal of Tax, Finance, and Tax Law discusses various ongoing administrative revisions before the Administrative Court. It deals with cases of administrative cost contributions, liability notices, and the taxation of Swiss pensions. It emphasizes that the right to tax foreign social security pensions generally belongs to the residence state of the pension recipient, but there are exceptions if certain conditions are met. A consultation agreement between Austria and Switzerland, which states that pension income may be taxed in the residence state, is not covered by the double taxation agreement. In the present text, various court decisions of the Federal Finance Court (BFG) in Austria are summarized. It covers cases of capital gains tax evasion, the use of the simplification rule for triangular transactions, family benefits, exemption provisions for existing contracts of accommodation companies, stamp duties, divorce consequences, the functioning rental market, the recognition of loans to shareholder-managing directors, and liability for local taxes and employer contributions. The decisions concern various tax offices and were submitted as administrative revisions.
- Subjects
AUSTRIA; SWITZERLAND; STAMP duties; CAPITAL gains tax; FEDERAL court decisions; SOCIAL security taxes; TAX evasion; CAPITAL gains; TAX exemption; EMPLOYERS' liability
- Publication
Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2024, Vol 22, Issue 1, p32
- ISSN
2079-8865
- Publication type
Article
- DOI
10.33196/afs202401003201