- The text is a decision by the Bundesfinanzgericht regarding a complaint against tax assessments for the years 2009 and 2012
- The complaint for 2012 was partially upheld, with a revised tax amount of 4,142.40 Euro
- The complaint for 2009 was dismissed as unfounded
- The decision cannot be appealed to the Verwaltungsgerichtshof
- The case involved a holding-KG and the attribution of services within a double-tiered partnership
- The tax authority had initially estimated VAT amounts and later re-assessed them, leading to the complaint
- The tax authority suggested re-evaluating the VAT exemption status due to lack of documentation
- Documents provided in the complaint included a sample management contract and invoices not directly related to the complainant
Source: 360.lexisnexis.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.
