The Resource VwGH als Hüter der EU-Grundrechte : Istbesteuerung in Paragr. 17 Abs 1 UStG gleichheitswidrig = Austrian Supreme Administrative Court as guardian of fundamental rights : provision on cash accounting in Sec 17 Para 1 Austrian Value Added Tax Code in conflict with EU law

VwGH als Hüter der EU-Grundrechte : Istbesteuerung in Paragr. 17 Abs 1 UStG gleichheitswidrig = Austrian Supreme Administrative Court as guardian of fundamental rights : provision on cash accounting in Sec 17 Para 1 Austrian Value Added Tax Code in conflict with EU law

Label
VwGH als Hüter der EU-Grundrechte : Istbesteuerung in Paragr. 17 Abs 1 UStG gleichheitswidrig = Austrian Supreme Administrative Court as guardian of fundamental rights : provision on cash accounting in Sec 17 Para 1 Austrian Value Added Tax Code in conflict with EU law
Title
VwGH als Hüter der EU-Grundrechte : Istbesteuerung in Paragr. 17 Abs 1 UStG gleichheitswidrig = Austrian Supreme Administrative Court as guardian of fundamental rights : provision on cash accounting in Sec 17 Para 1 Austrian Value Added Tax Code in conflict with EU law
Creator
Subject
Language
eng
Summary
In a judgment of 2017, the Austrian Supreme Administrative Court (VwGH) concluded that the provision on cash accounting in Sec 17(1) of the Austrian VAT Code (UStG) is in conflict with European Union law, as it leads to an unjustified unequal treatment of self-employed natural persons compared to corporations conducting similar activities, particularly business consultancy. Although the court's reasoning was rather brief, the decision reveals the increasing importance of the Charter of Fundamental Rights of the European Union and its equality principle in the area of tax law. In this article, the authors discuss the decision's underlying methodology and its implications for corporations carrying out business consultancy or other freelance activities. The authors also address the proposal for amending the disputed provision provided by the draft to the Annual Tax Act 2018 (Jahressteuergesetz 2018) and offer alternative solutions to bring it in line with EU law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 5 ; p. 231-249
http://library.link/vocab/creatorName
  • Spies, K
  • Zolles, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • EU law
  • VAT
  • cash accounting (VAT)
  • equal treatment
  • self-employment
  • EU Charter of Fundamental Rights
Label
VwGH als Hüter der EU-Grundrechte : Istbesteuerung in Paragr. 17 Abs 1 UStG gleichheitswidrig = Austrian Supreme Administrative Court as guardian of fundamental rights : provision on cash accounting in Sec 17 Para 1 Austrian Value Added Tax Code in conflict with EU law
Instantiates
Publication
Label
VwGH als Hüter der EU-Grundrechte : Istbesteuerung in Paragr. 17 Abs 1 UStG gleichheitswidrig = Austrian Supreme Administrative Court as guardian of fundamental rights : provision on cash accounting in Sec 17 Para 1 Austrian Value Added Tax Code in conflict with EU law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...