The Supreme Tax Court has held the payment of an “equipment bonus” to a mobile phone agent to be a payment by a third-party for a taxable sale to the customer.
Tax & Legal
The Supreme Tax Court has held that a secondment expected to last for at least three years does not affect the “old” place of work as the place of regular employment, whilst a secondment likely to last for four years or more does.
The European Commission has drafted a proposed amendment to the Parent/Subsidiary Directive in the interests of closing perceived loopholes.
An ECJ advocate general has suggested the court rule the German rules for “penalty” taxation on a unit holder of a foreign investment fund to be an unjustified hindrance on the investor’s freedom of capital movement.
The finance ministry has issued a decree on the application to similar cases of a Supreme Tax Court judgment holding that a fraudulent salary increase was not a salary and that the tax office should return the withholding tax paid over without cause.
he Supreme Tax Court has held the failure to include the monthly VAT payments as an expense in an annual receipts and payments account to be an “obvious error” to be corrected in an otherwise final assessment.
The ECJ has held that the denial of relief in a member state of residence for a loss made on the sale of property in another member state is not an unjustified restriction on the free movement of capital.
The finance ministry has published a discussion draft decree on the tax treaty treatment of partnerships. Comments are invited by December 2, 2013.
An ECJ advocate general has suggested the court recognise a restriction on the free movement of capital from the differing treatment of the corporation tax underlying domestic and foreign dividends, but hold it to be justified in the interests of maintaining the internationally agreed balance of taxing rights.
The finance ministry has issued a circular on employee redundancy payments, dealing essentially with the question of income accumulation in a single tax year.