Wilfried Seist: The limitation of the landlord's option for VAT

Hans Zöchling has dedicated all of his professional career to corporate and group tax issues as well as reorganizations. As an author of numerous publications in these fields, he has left an unmatched footprint in academia and practice.
The recently published Gegenwart und Zukunft des Konzernsteuerrechts - Festschrift for Hans Zöchling sheds light on numerous related topics such as group tax law and group tax planning, international tax law, employee shareholdings, ESG, (cooperative) tax compliance, as well as digitalization and processes.

One of the high profile authors is DSC partner Wilfried Seist who dedicates his article Die Einschränkung der Option des Vermieter zur Umsatzsteuer als Anwendungsfall des § 30 UStG (The limitation of the landlord's option for value added tax as a case of application of Article 30 of the Austrian Value Added Tax Act) to an interface between tax and civil law in connection with the leasing of commercial real estate. 

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