Dismissal of Revision by Administrative Court on Tax Dispute for Year 2010.

• The Administrative Court has rejected the appeal of C GmbH against a decision of the Federal Finance Court regarding corporate tax and sales tax for the year 2010
• The appeal was based on findings from an external audit in 2013 which revealed that a subcontractor hired by C GmbH did not provide the services invoiced
• The subcontractor was suspected of being a shell company and the invoices were considered to be cover-up invoices for undisclosed personnel expenses
• The tax authorities reopened the corporate and sales tax procedures for 2010 based on these findings and a voluntary disclosure made by C GmbH
• The appeal against the tax authorities’ decisions was rejected by the Federal Finance Court, leading to the appeal to the Administrative Court.

Source: ris.bka.gv.at

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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