Usancen Blog
G: Loss participation in the case of a "contribution in arrears”
According to the Federal Supreme Court (Bundesgerichtshof, BGH), the contribution obligation still outstanding at the time of the departure of a limited partner is to be considered as a contribution in arrears according to Section 167 para 3 of the G...
BFG: Crypto mining as a VAT-exempt service
The Federal Fiscal Court (Bundesfinanzgericht, BFG) determined whether mining and exchange of cryptocurrencies are to be interpreted as sales tax-exempt services. The complainant was a company in the field of blockchain and cryptocurrency technology,...
OGH: No location surcharge & deduction from rent for traffic noise
The Austrian Supreme Court (Oberster Gerichtshof, OGH) handled the question whether, when assessing the admissibility of a location surcharge, above-average street or traffic noise in the residential environment is to be taken into account and whethe...
OGH: Further payment of wages after change to employment relationship
The Supreme Court (Oberster Gerichtshof, OGH) handled the question of whether, when a worker changes to a salaried employment relationship, the previous periods of service with the same employer are to be taken into account for the entitlement period...
OGH: Duty of banks to provide information to guardianship court
Upon request, the bank must also provide the guardianship court with information on whether there have been any account movements since the account was opened or what the current account balance is. The bank's obligation to provide information to the...
ECJ: Rest breaks as working time in the case of rapid readiness for work
The European Court of Justice (ECJ) handled the interpretation of Art 2 of Directive 2003/88 in connection with whether rest breaks are to be regarded as working time if the worker must be ready for work within two minutes during the breaks. In the c...
VwGH: Taxation of managing directors working in Russia
The Austrian Administrative Court of Justice (Verwaltungsgerichtshof, VwGH) has ruled that the taxation of income from employment under the double taxation agreement (Doppelbesteuerungsabkommen, DBA) between Russia and Austria is not exclusively base...
OGH: Jurisdiction in the case of "self-monitored home quarantine"
In the present case, the Supreme Court (Oberste Gerichtshof, OGH) examined the question of the application of Section 7(1a) sentence 2 of the Epidemics Act (Epidemiegesetz, EpiG) to "self-monitored home quarantine," which arises directly from the COV...
OGH on the self-dealing sale of real estate by a limited liability company
The Supreme Court (Oberster Gerichtshof, OGH) examined the problem of the sale of real estate by a limited liability company (Gesellschaft mit beschränkter Haftung, GmbH) to its only two managing directors and explained under which circumstances such...
OGH on the duty to cooperate in the constitution of the arbitral tribunal
The Supreme Court (OGH) has dealt with the scope of the obligation to cooperate in the constitution of an arbitral tribunal in an association. In the case at hand, the plaintiff wanted to be reimbursed by her association for training costs. In accord...
OGH on insured activities of an accountant
In this case, the Supreme Court (Oberster Gerichtshof, OGH) dealt with the question of whether the intervention of an accountant as an agent for service of documents in income tax matters is covered by her professional liability insurance. The plaint...
VwGH: Good faith in the case of tax liability
In this case, the Administrative Court (Verwaltungsgerichtshof, VwGH) decided whether the principle of good faith should be applied in connection with a confirmation by the tax office (Finanzamt, FA) about the cessation of tax liability. The appellan...
OGH on the "benefit" of a care legacy
The Supreme Court (OGH) dealt with the question of what is to be understood by a "benefit" in connection with the care legacy according to Section 677 (1) of the General Civil Code (Allgemeines Bürgerliches Gesetzbuch, ABGB). In the original case, th...
G: Repayment of early repayment penalty paid to bank
The Federal Court of Justice (Bundesgerichtshof, BGH) rejected a bank's appeal against non-admission and upheld the judgment of the Higher Regional Court (Oberlandesgerichts, OLG) of Frankfurt am Main in the dispute over prepayment penalties. The rig...
Fiscal Council Adjustment Act 2021 under review
With the submitted bill on the Fiscal Council Adjustment Act 2021 (Fiskalratsanpassungsgesetz, FRAG 2021), the government intends to comply with the EU Council Recommendation 2016/C 349/01 by creating an Austrian Productivity Council. The amendment i...
OGH: Dismissal of an advisory board member on important grounds
Whether there are important grounds within the meaning of Sec. 27 (2) of the Private Foundation Act (Privatstiftungsgesetz, PSG) for the dismissal of a member of a foundation's governing body is, according to the established case law of the Austrian ...
OGH: Sec. 1 UWG - Disparagement of the competitor
The competitor may not disparage his rival competitor out of hand and harm him in a business sense, even if a business-damaging allegation is true. An unnecessary and unobjective disparagement, which may contain a kernel of truth, is contrary to fair...
VwGH: No half tax rate for marginal employment
In the case at hand, the Supreme Administrative Court of Austria (Verwaltungsgerichtshof, VwGH) ruled on whether the taking up of gainful employment after the sale of a business precluded the applicability of a preferential tax rate. In September 201...
D: Inadmissibility of Booking.com's "narrow best price" clause
Booking.com's so-called "narrow best price clause" is not compatible with antitrust law. In future, partner hotels may no longer be prohibited from offering rooms at lower prices on their own websites. This clause restricts competition for offering h...
"Climate ticket" applicable in almost the whole of Austria from 26.10.2021
On August 18, 2021, the way was paved for a comprehensive tariff reform with the publication of the decree BGBl. II No. 363/2021 "Implementation of the Climate Ticket" in the Federal Law Gazette. This is an implementation regulation which further ela...
VwGH: Basis of assessment for land transfer tax
In the case at hand, the Supreme Administrative Court (Verwaltungsgerichtshof, VwGH) dealt with the question of whether the debt estate of a bank is to be added to the assessment basis of the land transfer tax. The plaintiff sold a property with lien...
OGH: Fundamentals for the calculation of the care legacy
The Austrian Supreme Court (Oberster Gerichtshof, OGH) dealt with the question of the principles according to which the amount of the care legacy must be determined (Sec. 678 (1) Austrian Civil Code - Allgemeines Bürgerliches Gesetzbuch, ABGB). In th...
OGH on the "making available" of an invention (Sec. 3 (1) PatG)
The Austrian Supreme Court (Oberster Gerichtshof, OGH) gave its opinion on the question of "making available" within the meaning of Section 3 (1) Patent Act (Patentgesetz, PatG). It saw reason to do so because there is no recent case law on the subje...
OGH on laesio enormis in connection with a lawyer's fee
In the case at hand, the Austrian Supreme Court (Oberster Gerichtshof, OGH) dealt with the question of which standards are to be used to assess whether a freely agreed lawyer's fee is laesio-enormis. In the case at hand, the plaintiff sought payment ...
New guidelines for ensuring the climate compatibility
On 29 July 2021, the Commission adopted new technical guidelines for ensuring the climate compatibility of future infrastructure projects. This measure aims to promote the integration of climate considerations in future investments and developing inf...
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