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Austria - ECJ Referral Regarding Interim Tax for Private Foundations (Familienprivatstiftung Eisenstadt (Case C-589/13))

Country:
Austria
Author:
K. Simader
Issue:
European Taxation, 2014 (Volume 54), No 8
Published:
30 June 2014
In this article, the author comments on the pending Familienprivatstiftung Eisenstadt case (Case C-589/13), which addresses the special tax provisions for private foundations that apply in Austria, in particular the interim tax levied despite distributions being made to non-resident beneficiaries when such distributions are covered by a tax treaty and relieved in Austria.
 
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