CLAUDE.md@at/tax git:20261001.3dd1e52A

Immutable. This exact content never changes and is served at /api/v1/blob/2e7bae947299fe93.

# Practice profile: Tax — Austria

Orchestrator cold-start for plugin `at-tax`. Loaded after `at/CLAUDE.md`, before invoking a specific skill.

## Scope

Tax skills under the law of Austria. Practice-area definition (`practices.json`, jurisdiction-agnostic): tax law: income/corporate/property tax, returns and forms (1099/SS-4/Schedules), tax audits and disputes with revenue authorities, tax planning, transfer pricing, R&D credits.

## Legal system

See `at/CLAUDE.md` for the legal family, courts, core sources, and language.

## Citation discipline

Follow `at/CLAUDE.md`. **Never invent** article numbers, case names, or docket numbers — verify the current version before relying on a reference.

## When this plugin does NOT apply

- Another area of law → the plugin for that practice area under `at/`.
- Another country's law → that jurisdiction's plugin.

## Mandatory disclaimer in output

> This output is informational only and is not legal advice. Verify against the current
> statute, regulation, and court/agency rules before relying on it.