ECJ: Why the ‘Nova Iberomoldes’ case is also putting pressure on the Austrian land transfer tax
In the Nova Iberomoldes case, the Court of Justice of the European Union recently handed down a judgment whose implications extend well beyond ...
News
Consolidation of dividend entitlements on a current-period basis: Administrative Court upholds restrictive approach
In a ruling dated 11 November 2025, the Administrative Court (VwGH) confirmed that the simultaneous capitalisation of dividend entitlements between ...
VwGH: Limits on balance sheet adjustments pursuant to Section 4(2)(2) of the Income Tax Act
The Administrative Court has clarified that, under procedural law, it is not permissible to adjust the first year — provided the limitation period ...
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