Alle Beiträge von: Andrew Miles
The finance ministry has instructed tax offices to follow the Supreme Tax Court in allowing employees to value their benefit from subsidised staff purchases under the general rules for benefits in kind, if more favourable.
The Supreme Tax Court has upheld the three-month time limit on business travel subsistence allowances and also confirmed that an assignment only begins to run anew after an interruption of four weeks.
The two finance ministries have agreed on an automatic exchange of information on pensions paid to residents of their country under deduction of a withholding tax.
The Supreme Tax Court has held that a bottling plant may take up a provision for the deposits repayable on return of its own bottles, but not on those belonging to a pool. Payments for pool bottles in excess of the plant’s share in the pool are prepaid expenses or usage rights.
The Supreme Tax Court has refused to allow an adjustment to taxable income in the year of discovery of a tax auditor’s error to a year now closed.
The Supreme Tax Court has held that no provision may be made for conversion costs to plant in order to fit it for environmental norms of the future.
The ECJ has held that immediate taxation of the difference between book and market value of assets moved to another member state goes beyond what is necessary to preserve the legitimate interests of the first state in preserving its tax base if the same move within the country would be tax-free.
The ECJ has followed up its April 9 judgment with a further six decisions against the Commission on the same lines. It has also held that a member state may restrict a VAT group to a specific industry in the interests of curbing evasion and fraud.
The finance ministry has decreed that lump sum and pro rata payments by the employee reduce the company car benefit in kind whilst the assumption of specific costs does not.
The ECJ has held that a repayment claim for a tax levied in breach of community law should bear interest for the entire period between payment and repayment.
