Karl M v Provincial Revenue Office for Vienna

JurisdictionAustria
CourtAdministrative Court (Austria)
Austria, Administrative Court.

(Kaniak, President; Eichler, Hofsttter, Kobzina and Strassmann, Judges)

Karl M
and
Provincial Revenue Office for Vienna1

Diplomatic and consular intercourse and privileges Right of other persons to privileges and immunities Officials of international organizations International Atomic Energy Agency Employee Entitlement to exemption from taxation Headquarters Agreement between Austria and IAEA, 1958 Whether exemption from taxation entitles official's spouse to be treated as sole wage earner under municipal tax law The law of Austria

Summary: The facts:The plaintiff filed an application with his local revenue office to be granted the tax-free allowance due to sole earners under the Austrian Income Tax Law of 1967. He maintained that his wife's income, derived from employment by the International Atomic Energy

Agency (IAEA) in Vienna, was exempt from taxation under the 1958 Agreement between the Republic of Austria and IAEA so that, under Austrian tax law, she was to be considered as having no income at all. After both his application and an appeal had been dismissed by the finance authorities he filed a complaint with the Administrative Court

Held:The complaint was rejected as unfounded.

Although the plaintiff's wife's income was exempt from taxation under the IAEA Headquarters Agreement, it nonetheless represented income within the meaning of the Austrian Income Tax Law. Consequently the plaintiff did not qualify as a sole earner within the meaning of that Law and was not entitled to the tax-free allowance claimed.

The following is the summary of the formal opening paragraph of the judgment:

The plaintiff, Dr Karl M, brought a complaint against a decision of the Finance Directorate of Vienna, Lower Austria and Burgenland concerning his income tax assessment for 1968.

[The following is the text of the relevant part of the judgment of the Court:]

[The Administrative Court] holds as follows:

The complaint is rejected as unfounded.

Grounds of the judgment

On 18 March 1969 the plaintiff submitted to his local revenue office (Wohnsitzfinanzamt) an application for the grant of the annual equalization payment in accordance with Article 76(1) (e) of the Income Tax Law 1967 (EStG). He claimed that he was entitled to the tax-free allowance due to sole earners (Alleinverdienerfreibetrag) in view of the fact that the salary of his wife as an employee of the International Atomic Energy Agency at Vienna was, according to Article XV (38) (d)...

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