The Disaster in Tax Law

The Austrian income tax law includes numerous regulations regarding catastrophes and force majeure. Due to the fact that these special legal norms are linked to different parts of the income tax law, the aim was to explore whether these rules are based on a consistent concept. The regulations regarding catastrophes have to be in line with Austrian Constitutional Law and European Community Law, whereas, from the perspective of Community Law, the European State Aid Law and its exemption for the settling of damage caused by natural disasters or exceptional occurrences are particularly considerable.