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BFH: Keine Gemeinnützigkeit extremistischer islamischer Vereine

Ein islamischer Verein, der im Verfassungsschutzbericht des Bundes oder eines Bundeslandes ausdrücklich als extremistisch bezeichnet wird, ist nicht gemeinnützig. Nach Ansicht des deutschen BFH wird bei ausdrücklicher Erwähnung des Vereins in einem Verfassungsschutzbericht widerlegbar davon ausgegangen, dass dieser extremistische Bestrebungen fördert und dem Gedanken der Völkerverständigung zuwiderhandelt.

Steuerreform in Belgien – Auswirkungen auf Unternehmen

De Ridder/Raab

SWI 2018, 249

Belgium’s government has recently passed a package of tax reform laws with the main objective to encourage investment in the Belgian economy and create new jobs. The main measures in the area of corporate taxation are the gradual reduction of the corporate income tax rate to 25 % in 2020 and the introduction of a full participation exemption, as well as a group taxation regime. To foster growth, the notional interest deduction and the patent box regime, offering one of the lowest effective tax rates worldwide, are maintained. On the other hand, Belgium will also gradually introduce anti-abuse provisions into tax law, such as an interest barrier, a more stringent exit tax, CFC rules, and various deduction limitations for hybrid transactions. Johan De Ridder and Stefan Raabgive an overview of the Tax Reform Act in Belgium.

Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar?


SWI 2018, 217

Tax sparing provisions in tax treaties can result in different treatment of cross-border dividend, interest, or royalty payments. Tax sparing credits that depend on certain conditions and therefore are not granted to all companies covered by a tax treaty represent an illegal European state aid. However, tax sparing credits that apply to all companies covered by a tax treaty, as well as tax matching credits, can be justified by the nature of the tax system and thus do not represent an illegal European state aid.

VwGH als Hüter der EU-Grundrechte: Istbesteuerung in § 17 Abs 1 UStG gleichheitswidrig


SWI 2018, 231

In a judgment of 2017, the Austrian Supreme Administrative Court (VwGH) concluded that the provision on cash accounting in Sec 17 para 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 the following, Karoline Spies and Stephanie Zolles 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 make it in line with EU law.

Die fünfte Änderung der Amtshilferichtlinie – automatischer Informationsaustausch potenziell aggressiver Steuerplanungsmodelle


SWI 2018, 223

On March 13th, 2018, after nine months of negotiations, the EU-28 finance ministers reached a political agreement on the fifth amendment of the Directive on Administrative Cooperation. The main purpose of this directive is to enhance tax transparency and to tackle BEPS occurring from the use of aggressive tax planning schemes. Pia Spanblöchl gives an overview of the agreed legislative proposal.