The Supreme Tax Court has held that the ten-year holding period for exempting a gain on sale of privately held property runs to the date the agreement to sell the property is binding on both parties regardless of any as yet unfulfilled condition subsequent.
Tax & Legal
The Supreme Tax Court has held that the tax-free employee share benefit is restricted to those employees with an actual benefit in the given year and cannot be claimed lump-sum for all employees participating in the programme.
The Supreme Tax Court has held that an internet pharmacy cannot deduct compensation payments to health fund customers for the loss of consultation rights from the taxable turnover with private patients.
An ECJ advocate general has suggested that management holding companies be allowed an input tax deduction in proportion to the taxable/total turnover of their subsidiaries and that partnership subsidiaries should not be excluded from joining a VAT Group.
In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC
The Supreme Tax Court has held that work performed in Austria by a German resident is taxable there under the double tax treaty. However, any work performed in a third country is taxable in Germany as the country of residence.
The Supreme Tax Court has held that there is ultimately no trade tax disallowance of expenses directly connected with tax-free dividend income earned through an Organschaft subsidiary.
The Supreme Tax Court has held that real estate transfer tax falls due on the acquisition by a company of its own shares if only one other shareholder remains.
The Supreme Tax Court has held that the returnable surplus of an employee relief fund is to be based on the total obligations of the fund, rather than on those in respect of individual member employers.
The ECJ has held that a German VAT exemption for nursing and similar services provided by medical or nursing organisations does not extend to the charges by an employment agency supplying the necessary staff.