Art. 24 Gesetz über die Erbschafts- und Schenkungssteuer (ESchG) - Grundsatz

100 2024 86 · be (Art. 24 ESchG)

Taxation of Returned Gift Shares and Valuation Remand

Cited in relation to the investigation duty (Untersuchungspflicht) in the context of the request for re-examination.

100 2022 450 · be (Art. 24 ESchG)

Tax Avoidance Through Sequential Gift and Sale of Land for Development

Cited in conjunction with Art. 200 Abs. 1 StG and other procedural articles to establish the basis for determining procedural costs.

100 2023 59 · be (Art. 24 ESchG)

Taxability of Repurchase of Gifted Company Shares

Cited in conjunction with Art. 195 ff. StG to establish the commission's competence to hear appeals against gift tax assessment decisions.

100 2022 66 · be (Art. 24 des Gesetzes über die Erbschafts- und Schenkungssteuer vom 23. November 1999 (ESchG; BSG 662.1))

Tax Commission Inheritance Tax Re-evaluation on Voided Paternity Gift Transfer

Cited in conjunction with Art. 195 ff. StG as the basis for the commission's jurisdiction to hear the appeal against the tax administration's decision.

100 2019 230 · be (Art. 24 des Gesetzes über die Erbschafts- und Schenkungssteuer vom 23. November 1999 [ESchG; BSG 662.1])

Taxpayer Inheritance Tax Domicile Appeal Dismissed

Cited as the legal basis for the jurisdiction of the Tax Appeals Commission regarding inheritance tax decisions.

100 2018 490 · be (Art. 24 ESchG)

Tax Evasion Liability Despite Shared Reporting Duties

Cited alongside Art. 167 Abs. 1 StG to emphasize the comprehensive duty of participation required of taxpayers.

100 2017 203 · be (Art. 24 ESchG)

Inheritance Tax Assessment Limitation Period for Undeclared Assets

Cited throughout the judgment, in conjunction with Art. 162 StG, to determine the prescription (Verjährung) periods applicable to inheritance tax.

100 2017 207 · be (Art. 24 ESchG i.V.m. Art. 162 Abs. 1 StG)

Heir's Voluntary Disclosure and Inheritance Tax Assessment Limitation Appeal

This provision was used to define the starting point of the non-absolute limitation period (relative Veranlagungsverjährung) for inheritance tax, which the Tribunal considered relevant in relation to the possibility of supplementary assessment.

100 2017 208 · be (Art. 24 ESchG i.V.m. Art. 162 Abs. 1 StG)

Grandnephew's Voluntary Disclosure of Undeclared Foreign Assets and Inheritance Tax Assessment Limitation Periods

Used to establish the start date of the ordinary statute of limitations for inheritance tax, which was relevant to the discussion of supplementary taxation.