Tax & Legal News – Issue 3, March 2016

In this issue: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

PwC Reports Constitutional complaint against trade tax interest add-back rejected

Draft regulations on branch profits

Official Pronouncements No general profit realisation as long-term contract payments on account fall due

Redundancy payments decree

Subsidised meals for staff

VAT on lease concluded after delivery of asset to customer

Market price for VAT on staff sales

Supreme Tax Court Cases Interest limitation – no accumulation of minor loans from significant shareholders

Golf tournament cost allowed for brewery but disallowed for insurance agency

No centre of vital interests in Switzerland for employee working in Liechtenstein

Bonus dividend points for co-operative bank members are hidden distributions

Air passenger duty does not offend against EU law

GmbH & Co. KG can be member of VAT group

Factor remains liable for VAT even after surrender of the collection proceeds

Employee parking charges VAT-able

From Europe Gift tax personal allowances still conflict with EU law?

No extension of inheritance tax privilege for repeated transfers to transfers taxable abroad?

From PwC Breaking news


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