Posts tagged #income tax return
All PostsVwGH: 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...
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...
BFG: Assertion of a lump sum for a child's vocational training
In the current case, the Federal Fiscal Court dealt (Bundesfinanzgericht, BFG) with the possibility of claiming extraordinary burdens in the context of a child's education. The plaintiff's daughter studied at a university of applied sciences (Fachhoc...
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