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SWI 9, September 2014, Seite 402

Die Konsequenzen des VfGH-Erkenntnisses zum DBA Liechtenstein

The Consequences of the Constitutional Court’s Decision on the Tax Treaty with Liechtenstein

Michael Lang

The Austrian Constitutional Court had to decide whether Art. 14 of the tax treaty between Austria and Liechtenstein complies with constitutional requirements. The treaty provides for applying the credit method on business profits, whereas income from independent activities is exempt in the state of residence. The Supreme Administrative Court was concerned that this distinction could infringe the principle of equality and asked the Constitutional Court to end the application of Art. 14 of the treaty. The Constitutional Court held that Art. 14 of the treaty does not infringe constitutional requirements. The court applied the same standards as it always applies when it examines whether a domestic provision complies with the constitution. Therefore, one has to expect that that the court will have to examine other treaty provisions, as well. Michael Lang mentions several candidates for such examinations.

I. Die Abweisung des Antrags des VwGH

Der Antrag des der VfGH möge feststellen, dass Art. 14 DBA Liechtenstein verfassungswidrig ist, hat in der Fachwelt für Diskussionen gesorgt. Autoren aus der Wissenschaft und der Finanzverwaltung griffen rasch zur Feder. Während die der Verwaltung nahes...

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