Das erste Treaty-Shopping-Urteil des VwGH

On December 10, 1997 the Supreme Administrative Court has rendered its first decision in a treaty shopping case. The court waived a decision of the Austrian tax administration by which treaty benefits had been denied to a Dutch base company under the anti-abuse doctrine. The court held that facts and circumstances had not been investigated properly enough and in addition he suggested that instead of invoking the anti-abuse-legislation treaty shopping practices might be counteracted by a...