Property tax assessment based on delayed notification of corporate share consolidation; procedural irregularity in administrative proceedings

The Federal Administrative Court (VwGH) quashed the challenged tax assessment order, ruling that it was unlawful due to a violation of procedural regulations. The dispute concerned a property tax obligation triggered by a 2001 share consolidation agreement between two GmbH entities, which came to the tax authority's attention only in 2003 via a notification from a third-party accounting firm; the specific subject matter involved the validity of the administrative procedure leading to the assessment of property tax (Grundsteuer) following corporate restructuring. The court’s decision was based on procedural law defects, specifically the failure to adhere to mandatory procedural norms in the issuance of the administrative act, resulting in the complete annulment of the lower instance's decision rather than a merits-based adjudication on the tax liability itself.