Author: Courts of Austria

Austria vs C-Group, March 2022, Bundesfinanzgericht, Case No RV/7102553/2021

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C is the parent company of the C-group which is involved in the construction business. C is part of a joint venture and for the expansion of these activities a framework agreement on shareholder loans was concluded. Under the agreement two shareholder loans were granted: ***loan*** II totalling 212,935,716.33 euros and ***loan*** III totalling 446,000,000 […]

Austria vs “ACQ-Group”, February 2022, Bundesfinanzgericht, Case No RV/7104702/2018

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“ACQ-Group” had acquired the shares in foreign subsidiaries and financed the acquisition partially by intra group loans. Furthermore, in the years following the acquisition, goodwill amortisations were deducted for tax purposes. The tax authorities issued an assessment where the interest rate on the loans had been reduced, and where costs related to external financing and […]

Austria vs. “Yogo Food-Distributor”, August 2021, Bundesfinanzgericht, Case No RV/3100163/2018

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“Yogo Food-Distributor” is a subsidiary in the “Yogo Group” and trades in spices and canned meat and vegetables from the territory of the former Yugoslavia. The main sales markets are Austria and Germany (90%), the remainder being distributed among France, Scandinavia, Great Britain and the Benelux countries. Following an audit the tax authorities issued an […]

Austria vs S GmbH, November 2020, Verwaltungsgerichtshof, Case No Ra 2019/15/0162-3

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S GmbH was an Austrian trading company of a group. In the course of business restructuring, the real estate division of the Austrian-based company was initially separated from the “trading operations/brands” division on the demerger date of 31 March 2007. The trademark rights remained with the previous trading company, which was the parent company of […]

Austria vs. Wx-Distributor, July 2012, Unabhängiger Finanzsenat, Case No RV/2516-W/09

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Wx-Distributor (a subsidiary of the Wx-group i.d.F. Bw.) is responsible for the distribution of Household appliances in Austria. It is wholly owned by Z. Deliveries to Wx-Distributor are made by production companies of the Group located in Germany, Italy, France, Slovakia, Poland and Sweden with which it has concluded distribution agreements to determine transfer prices. […]

Austria vs A & W AG, April 2010, Unabhängiger Finanzsenat, Case No RV/3837-W/09

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A & W AG, a company based in Germany, had maintained a permanent establishment in Austria which provided “distribution and support of software” services. No profits had been attributed to the Austrian permanent establishment. An assessment was issued where profits for FY 1998 to 2002 had been determined by the tax authorities using the cost […]

Austria vs G.Wien, April 2007, Unabhängiger Finanzsenat, Case No GZ. RV/4687-W/02

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G.Wien was originally a branch office of the German company G.Hamburg, which was active in the field of weighing technology. In 1999, this branch office was retroactively transferred to the company G.Wien, a wholly-owned subsidiary of G.Hamburg, which was founded in 1999. Since the beginning of its activities (as a branch office in 1998), G.Wien […]