There has been an ongoing discussion in Austria, whether – based on the jurisdiction of CJEU – also a tax group between mere sister companies held by a foreign company can form a tax group. Due to a procedural error the Austrian Administrative Supreme Court made a decision by the Austrian Federal Finance Court void. However, the Austrian Federal Finance court corrected the procedural error and again confirmed that the formation of a tax group should be possible in such case. However, the Austrian tax authorities (again) filed an appeal to the Austrian Administrative Supreme Court.
Source: kpmg.com
