Ars Boni 364: Aggressive Steuervermeidung, Berufsgeheimnis und der EuGH (Dr.in Stefanie Geringer)

from Ars Boni · host idunivienna

Wir sprechen mit Dr.in Stefanie Geringer, Institut für Finanzrecht, Universität Wien. Gegenstand des Gesprächs ist die EuGH-Entscheidung in der Rechtssache Orde van Vlaamse Balies u.a. (C-694/20). In dieser Entscheidung befasst sich der EuGH mit der Frage, inwiefern juristische Berufsgeheimnisträger:innen(Rechtsanwält:innen, Steuerbereater:innen) verpflichtet werden können, aggressive Steuervermeidungsstrategien ihrer Mandantschaft proaktiv an Steuerbehörden zu melden.  Links:  https://finanzrecht.univie.ac.at/team/projektmitarbeiterinnen/mag-dr-stefanie-geringer/  https://curia.europa.eu/jcms/upload/docs/application/pdf/2022-12/cp220198en.pdf  https://curia.europa.eu/juris/documents.jsf?num=C-694/20  https://twitter.com/SteffiGeringer

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Ars Boni 364: Aggressive Steuervermeidung, Berufsgeheimnis und der EuGH (Dr.in Stefanie Geringer)

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