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Provincial Revenue Office for Vienna v Elfriede K

International Law Reports Cited in Precedent Map Related
JurisdictionAustria
Date20 Enero 1970
CourtAdministrative Court (Austria)
Austria, Administrative Court.

(Schimetschek, President; Kaupp, Hofsttter, Heller and Simon, Judges)

Provincial Revenue Office for Vienna
and
Elfriede K1

Diplomatic and consular intercourse and privileges Permanent diplomatic envoys Privileges and immunities of Diplomatic envoys and their staff Entitlement to immunity from taxation Whether PAYE provisions under municipal law applicable to salary paid to national of receiving State as embassy employee The law of Austria

Summary: The facts:Elfriede K, an Austrian national employed by the Canadian Embassy in Vienna, filed an application to be granted a tax-free allowance under the Austrian Income Tax Law of 1967, in connection with her setting up home. Her application was refused but on appeal she was held to be entitled to the allowance. The Provincial Revenue Office appealed to the Administrative Court. Her entitlement to the allowance depended on whether her employment at the embassy was subject to the deduction of PAYE tax by her employer under municipal law.

Held:The appeal was allowed and the decision being challenged was quashed.

As a general rule income from dependent work was subject, under Austrian tax law, to the deduction of tax under PAYE arrangements. This rule was, however, inapplicable where it could not be enforced owing to the territorial limitation of the Austrian power of taxation where the salary in question was drawn from a foreign employer. According to the generally

recognized rules of international law neither the sending State nor the diplomats representing...

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