News

Deductibility of losses from a foreign currency loan

14.12.2016

The Austrian Fiscal Court qualifies losses resulting from the conversion of a foreign currency loan as negative income from capital assets. 

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Commitment period of a timeshare contract

14.12.2016

In case a consumer concludes a timeshare contract with an entrepreneur it is considered inadmissible to stipulate a long-term commitment without the possibility of ordinary termination for the consumer. 

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Input tax deduction - also for invoices without taxnumber and VAT ID

14.12.2016

Following an external audit, the tax authority rejected the input tax deduction for commission statements for the commercial agents. 

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GmbH & Co KG - Liability of the director of the partner GmbH

14.12.2016

In accordance with § 25 GmbHG by analogy, the manager is directly responsible toward the "Komplementär-GmbH", if the "Komplementär-GmbH" acts exclusively in performance of the KG’s management duties.

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D&O-Insurance: Serial damage clause

17.05.2016 Read more

no administrative criminal proceeding once the investigative procedure according to the stpo (austrian code of criminal procedure) was discontinued

17.05.2016 Read more

Part time maternity leave –start of the legal right and of the protection against termination

17.05.2016 Read more

Redemption of flight vouchers

17.05.2016 Read more

Dispute resolution for consumer disputes: ODR-platform online

17.05.2016 Read more

Order button in E-business for free-of-charge-test

17.05.2016 Read more