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Wolf Theiss
By Ilma Kasumagic
The laws further provide that interim measures can be granted by the court which has the jurisdiction to decide on the main claim.
By Bernhard Schmidt
In any case, such claims shall become time-barred 6 years after the act of infringement occurred.
By Nikolaus Loudon
The topic is therefore not yet entirely clear and will need further clarification in the future.
By Karolina Stawowska, Izabela Wiewiórka
In theory, the tax may later be refunded by tax authorities. The refund procedure has not yet been defined.
By János Pásztor, Bence Kalman
Based on ECJ case, Hungarian taxpayers may have an opportunity to reclaim value added tax in case of bad debts.
By János Pásztor, Bence Kalman
The rules on CFCs have been amended significantly.
By Wolf Theiss
The tax base of the group consists of the positive tax bases of its members.
By Melanie Dimitrov
The Austrian Ministry of Finance recently dealt with an interesting case of dividend payments made from an Austrian corporation to the Austrian permanent establishment of a French indirect shareholder.
By Cynthia Pfister
On 23 October 2018, an amended double taxation treaty between Austria and the United Kingdom was concluded.
By Niklas Schmidt
Austria appears to have incorrectly applied a derogation in relation to the implementation of the interest limitation rule contained in the EU's Anti-Tax Avoidance Directive.
By Patrick Winter
A husband raised claims against a close friend of his wife demanding the reimbursement of costs for a private investigator who was observing the nature of the relationship between the friend and the spouse.
By Andreea Zvac, Andreea Anton
On 30 May 2017, the Romanian Constitutional Court issued Decision no. 369, declaring the provisions of art. XVIII (2) of Law no. 2/2013 – measures relieving the courts and the implementation of Law no. 134/2010 ...
By Dalibor Valinčić, Berislav Drašković
The Croatian High Commercial Court rendered a new interesting decision in a long-lasting judicial process between consumers and banks with regard to the validity of CHF denominated consumer loans, ...
By Anna Rizova, Oleg Temnikov
Substantive protection and enhanced procedural framework covering goods and services, business need to implement trade secrets strategies, including identification, protection measures and structure properly potential claims.
By Georg Kresbach, Bernhard Schmidt
Following the implementation of several new provisions of Austrian trademark law in 2017, the second amendment completely implements the EU Trademark Directive in the Austrian Trademark Act
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