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An independent justice system is one of the cornerstones of a strong rule of law and an essential foundation for a competitive business environment. Austria has recently taken an important step in that direction.

In her latest Rechtspanorama column for the Rechtsanwaltskammer Wien (Vienna Bar), our partner Bettina Knoetzl draws the line between freedom of speech and professional duty.

The CJEU's Nova Iberomoldes decision opens new avenues for challenging Austrian real estate transfer tax on share deals and corporate restructurings. This alert examines how the Capital Duties Directive may protect certain transactions and outlines practical steps for taxpayers to pursue refunds or structure future deals more efficiently.