Austrian Supreme Administrative Court (VwGH) confirms: setting up a company group with an EU/EEA group parent (without an Austrian branch) is possible

The VwGH (27/03/2024, Ro 2023/13/0018) has largely confirmed ruling of the tax court at first instance and confirmed that the current law conflicts with CJEU case law and EU primary law (see our newsletter), but has solved the technical aspects of the income attribution in such a “sister” tax group differently. Facts and circumstances A […]