Abuse of Law

Tax 

The Supreme Administrative Court: Holding structure is not abuse of law

What is a holding company and what activities should it perform? This question was examined by the Supreme Administrative Court (SAC) in a new judgement, where it assessed whether the establishment of a holding… 

Tax 

Supreme Administrative Court rejects abuse of law in debt-push-down merger

In its decision No. 8 Afs 246/2022 of 25 June 2024, the Supreme Administrative Court addressed the issue of abuse of law concerning the application of interest on the so-called acquisition loan. We are pleased …