The Supreme Tax Court has requested the Constitutional Court to rule on the conformity of the interest limitation with the constitutional requirement to tax like circumstances alike.
Tax & Legal
The Supreme Tax Court has held that the provision of an online library service for public library users is an electronic service subject to standard rate VAT.
The ECJ has upheld a Commission ruling to the effect that the exemption from the provision for loss forfeiture on change of shareholders for troubled companies being rescued constitutes unlawful state aid.
The finance ministry has reissued its slightly modified regulations to be followed by those responsible for deducting tax on investment income at source.
The ECJ has held that oil lost through seepage or evaporation during transport is to be dutied as a withdrawal from loss of shipment.
The Supreme Tax Court has held that the opening balance sheet of a partnership converted from a GmbH may include intangibles that the GmbH could not take up in its closing balance sheet.
The grand senate of the Supreme Tax Court has held that a tax acceptable home office must be a separate room in the taxpayer’s home not used for any other purpose.
In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC
The Supreme Tax Court has held that the capital gain on the exchange of shares is realised when the shares are delivered but should be based on the value of the shares received when received.
The Supreme Tax Court has held that the interest due to a taxpayer on an overpayment levied in breach of community law runs from the date of the payment, rather than from the date of the suit.