Kategorien: Constitutional Court (15 gefunden)

  4. 15. Januar 2024

    Constitutional Court: Tax privileged transfer of business as ...

    The Federal Constitutional Court held that § Section 6 (5) Income Tax Act providing for the transfer of business assets at book values to be incompatible with the German Basic Law insofar as it rules out a transfer at book value between partnerships with identical shareholding. This exclusion from the tax privilege is incompatible with the general guarantee of the right to equality and thus not justified.

    Kategorien: Constitutional Court
    Schlagwörter: partnership, asset transfer
  6. 08. Februar 2023

    Update: Provision for transition from imputation system to h ...

    The German Federal Constitutional Court has ruled that the transitional provision from the imputation system to the so-called half-income method in the course of the Annual Tax Act 2010 is partially incompatible with the German Basic Law and obliges the legislator to retroactively eliminate the identified constitutional violation by 31 December 2023.

    Kategorien: Constitutional Court
    Schlagwörter: imputation system
  8. 14. Januar 2022

    Tax privilege granted for income from business profits over ...

    In a most recent decision, the Federal Constitutional Court held that the favorable tax treatment of income from trade or business, self-employment, agriculture, and forestry (so called ‘profit income’) versus taxable income computed on a cash-basis (“surplus income”) to be unconstitutional. This privileged tax treatment of income from profits, which only applied for 2007, is considered by the court as unequal and thus not justified.

    Kategorien: Constitutional Court
    Schlagwörter: tax privilege income, profit income, sur ...
  10. 18. August 2021

    Statutory interest rate levied on late payment or refund of ...

    In a decision on two joint cases published today the Constitutional Court decided that interest incurred on late payment of taxes (back taxes) and the interest paid for tax refunds pursuant to Sections 233a and 238(1) sentence 1 of the German Fiscal Code is not in line with the German Constitution insofar as the interest rate is set at 0.5% per month and for interest periods from 1 January 2014.

    Kategorien: Constitutional Court
    Schlagwörter: statutory interest rate, late payment in ...
  11. 09. April 2021

    Successful constitutional complaint against income correctio ...

    The German Constitutional Court overturned a 2019 judgment of the Supreme Tax Court regarding the erstwhile change in its case law on the issue of the income correction with respect to an unsecured group loan because the tax court failed to submit the facts of the case to the European Court of Justice (ECJ) for final clarification and thus violated the complainant's right to the lawful judge under Article 101(1) of the Constitutional Statute.

    Kategorien: Constitutional Court
    Schlagwörter: allocation of taxing rights, income corr ...
  14. 19. Oktober 2017

    Standard actuarial interest rate for pension provisions of 6 ...

    The Cologne Tax Court considers the standard actuarial interest rate of 6 % applied for the calculation of pension provisions under Section 6a of the Income Tax Act in 2015 to be unconstitutional. It has suspended the appeal and referred the matter to the Constitutional Court for that Court to consider the constitutionality of the standard rate.

    Kategorien: Constitutional Court
    Schlagwörter: pension provision, Interest rates, Actua ...

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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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