To get ready for implementation of the Corporate Sustainability Reporting Directive (CSRD), in this article we are looking for the answers to why an external review of sustainability reports is necessary, what review procedures are expected, and how we can prepare ourselves for this change.

The administrative courts occasionally hear disputes between the State Revenue Service (SRS) and associations either over their obligation to pay tax because it turns out that the overt or covert purpose of forming an association was to make profits or capital gains for its members, or over breaches allowing the SRS to delist the association as a public-benefit organisation. In either case the bone of contention is a business the association conducts in addition to its core activity, which the SRS assesses differently and perceives as an irregularity.

The State Revenue Service (SRS) has so far conducted several types of review to examine a taxpayer’s tax payments for compliance with statutory requirements.