- 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.