The totally revised Liechtenstein Tax Act has been in force since 2011 - a turning point for the Principality of Liechtenstein, which now meets all international OECD and EU standards. Since then, the Administrative Court of the Principality of Liechtenstein has published numerous decisions on the new tax legislation. This publication offers for the first time a systematic review of practice-relevant decisions of the Administrative Court by leading tax advisors. In addition to the case law on the Tax Act, this publication also contains a selection of VAT decisions of the Administrative Court. The decisions are summarised and selectively supplemented by a short commentary including a critical evaluation of the authors. This makes the case law collection suitable not only as a reference work for practitioners, but also for researchers and students.
The publication is available now (German only).