Tax & Legal News – Issue 3, May 2014

In this issue: Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC.

Official Pronouncements

  • Organisational integration of a VAT group
  • Reverse charges in the building trade

Supreme Tax Court Cases

  • Final PE loss abroad offset at home
  • Old “thin cap” rule breaches non-discrimination clause of double tax treaty
  • Interest limitation unconstitutional?
  • Group tax considerations not good cause for breaking local tax group agreement
  • Application for tonnage tax from year of first voyage
  • Tonnage tax option does not exclude partner’s earnings prior to commissioning
  • No refund of electric power tax on customer bad debt
  • No constitutional doubt on trade tax charge on companies
  • Provision for insurance agent’s future policy costs at conservative estimate
  • Foreign tax credit to reflect personal allowances
  • “Stay away” days of hospital staff commuters to Switzerland
  • Shares sold to be specifically identified by serial numbers
  • Charitable donations in other EEA countries only deductible if all German formalities are observed
  • Building trade reverse charge only on inputs for building outputs
  • No input tax deduction on employer’s canteen subsidy
  • Tour operators‘ margin taxation also for business customers
  • Tour operator as show organiser if he purchases entire theatre capacity

From Europe

  • European Council resolves automatic information exchange
  • Capital transfer tax not precluded by Sixth Directive
  • Energy tax on unlisted products by reference to nearest substitute by use or properties
  • No input tax deduction on acquisition of intangibles to be placed at disposal of partnership
  • Hospital pharmacy sales exempt from VAT if inseparable from medical treatment
  • All fixed fuel tanks in commercial vehicles to be privileged as originals?
  • Reduced rate VAT on e-books up to national court?

From PwC

  • Breaking news

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