Autor: Stefanie Geringer

Die DBA-rechtliche Beurteilung von Gesamtproduktionen

SWI 2018, 529

In the field of art and culture, contracts may contain different obligations, including administrative and supportive activities, which are not covered by Art 17 OECD Model Tax Convention (OECD MC). When the income of an entertainer is derived by another person who performs services other than those of an artistic nature, it is questionable whether the whole sum paid by the promoter is subject to Art 17 OECD MC or the payment has to be split. Stefanie Geringer summarizes the decision of the German Federal Fiscal Court on this topic and puts the court’s opinion in relation to the wording of the OECD MC Commentary, earlier decisions of the Austrian Supreme Administrative Court and Austrian tax treaties.

Nachforschungspflichten bei Rechnungsmängeln – österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin

SWI 2018, 480

In order to qualify for tax deduction, an invoice must, crucially, fulfil the material criteria under the VAT Directive. According to earlier decisions of the Austrian Supreme Administrative Court (and the German Federal Fiscal Court), the address indicated in an invoice must be the address where the entrepreneur carries out his economic activities. However, if an invoice fails to provide accurate information, Austrian tax law still grants the right to deduct tax provided that due diligence standards have been observed. In face of the CJEU’s judgment in the Geissel/Butin case, the obligation on entrepreneurs, demanded by Austrian case law, to investigate the accuracy of an address given in an invoice may have to be rethought.

Checkliste für die Satzung gemeinnütziger Rechtsträger

Geringer/RennerSWK 23-24/2018, 1083

Häufig scheitert eine steuerliche Begünstigung gemeinnütziger Einrichtungen bereits „an der Wurzel“, weil die Satzung mangelhaft ist. Die folgende Checkliste fasst Muss- und Kann-Bestandteile der Rechtsgrundlage gemeinnütziger Körperschaften zusammen und soll bei der Erstellung, Überprüfung und Überarbeitung von Statuten eine Orientierungshilfe bieten.