Der Europäische Gerichtshof hat in seinem Urteil C-141/20 vom 1. Dezember 2022, Norddeutsche Gesellschaft für Diakonie mbH zu Grundsatzfragen der deutschen Organschaftsregelung entschieden. Aufgrund der sehr ähnlichen Rechtslage ist das Urteil auch für Österreich interessant. Grundsätzliche Umsetzung der Organschaft unionsrechtskonform Das Urteil wurde unter anderem deshalb mit Spannung erwartet, da der EuGH in dieser Rechtssache […]
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