Tax & Legal News - Issue 1, January 2015
In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC - The topics of this issue also include a summary of the tax amendments 2015 and the ruling of the Constitutional Court on the Inheritance Tax Act as being in part unconstitutional
PwC Reports
Tax amendments 2015 finalised
Inheritance and gift tax in part unconstitutional
Official Pronouncements
Returnable containers and transport packaging
Discounts for employees from third parties
Supreme Tax Court Cases
Income adjustment for interest-free loan to foreign subsidiary
Treaty override unconstitutional?
Demolition provision accumulates straight-line over entire period
Merger loss of life assurance company partially deductible
No trade tax “Organschaft” privilege for interest paid to foreign subsidiary
Trade tax rental disallowance constitutional
No forgiveness of interest despite compensating income adjustment abroad
Future obligation not chargeable to real estate transfer tax
Schematic sale and return of securities cum and ex div fails
Smoke extractor not part of building
Minicabs cannot claim reduced rate VAT for taxis
From Europe
Arbitrary tax on “non-transparent” investment funds rejected
Pension payment for early inheritance deductible for non-resident?
From PwC
Breaking News