Posts tagged #VwGH
All PostsAustrian Administrative Court: Special Tax Rate for Foreign Bank Derivatives
Tax LawThe Austrian Administrative Court (Verwaltungsgerichtshof, VwGH) has ruled that income from non-securitised derivatives may be subject to a reduced tax rate even if they are handled through a foreign bank. The previous regulation was in violation of ...
No Austrian enforcement power in case of house searches abroad
Administrative LawIn the present case, the Austrian Administrative Court (Verwaltungsgerichtshof, VwGH) addressed a house search carried out in the Netherlands at the request of the Austrian Federal Competition Authority. In the business premises of the party filing t...
VwGH: Particularly dangerous conditions due to U-turns
Public LawIn the present case, the Austrian Administrative Court (Verwaltungsgerichtshof, VwGH) addressed particularly dangerous conditions with regard to road traffic under the Driving Licence Act (Führerscheingesetz, FSG). Due to his manoeuvre, the co-involv...
Austrian Administrative Court on tax privileges for stock options
Tax LawIn the case at hand, the appellant had been granted options for the acquisition of shares ("stock options") by his employer. The appellant had the choice between two alternatives, either "exercise & sell" or "exercise & hold". The appellant opted for...
VwGH: What travel time to and from work is reasonable for a full-time or part-time job?
The individual seeking revision, who had been receiving unemployment benefits or emergency unemployment assistance for a longer period of time, was assigned a job of 25 hours per week by the Labor Market Service (Arbeitsmarktservice, AMS). The daily ...
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