Steuerentscheide des Fürstentums Liechtenstein

Since 2011, the completely revised Liechtenstein tax law has been in effect - a turning point for the Principality of Liechtenstein, which now meets all international standards set by the OECD and EU. Since then, the Administrative Court of the Principality of Liechtenstein has published numerous decisions regarding the new tax legislation. This collection of decisions offers, for the first time, a systematic compilation of practice-relevant rulings from the Administrative Court by leading tax advisors. It also references relevant decisions from the State Court. In addition to the case law on the tax law, the collection also includes a selection of value-added tax rulings from the Administrative Court. The judgments are summarized and accompanied by brief commentary and critical assessments from the authors. Thus, this collection of decisions is suitable not only as a reference work for practitioners but also for researchers and students.