Kategorien: Constitutional Court (10 gefunden)

1. 17. März 2023

   Retroactive effects of over-surrenders from periods prior to ...

   The Federal Constitutional Court held that the retroactive introduction of Sec. 14 (3) Corporation Tax Act concerning the treatment of over-surrenders arising from periods prior to the membership in an Organschaft (tax consolidation group) to be in part unconstitutional and thus invalid.

   Kategorien: Constitutional Court

   Schlagwörter: Organschaft, tax group, tax consolidatio ...
2. 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
3. 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 ...
4. 30. November 2021

   Federal Constitutional Court: Inadmissible review of norm r ...

   In a decision published on 26 November 2021, the Federal Constitutional Court (Bundesverfassungsgericht,) declared as inadmissible a referral by the Supreme Tax Court (Bundesfinanzhof) regarding Section 3 of the Solidarity Surcharge Act 1995 as amended on October 15, 2002 (SSA, 1995).

   Kategorien: Constitutional Court

   Schlagwörter: solidarity surcharge, corporate income t ...
5. 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 ...
6. 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 ...
7. 12. April 2018

   Constitutional complaint regarding the trade tax treatment o ...

   In a decision on 10 April 2018, the German Constitutional Court concluded that the complaint that the trade tax treatment of gains from the disposal of partnership interests was unconstitutional because it contravened the principle of equality was not justified.

   Kategorien: Constitutional Court

   Schlagwörter: trade tax, Principle of equality, Princi ...
8. 12. April 2018

   German Constitutional Court ruling on property valuations fo ...

   On 10 April 2018, the German Constitutional Court pronounced as unconstitutional the provisions on the valuation of property for the purposes of real estate tax and demanded new regulations

   Kategorien: Constitutional Court

   Schlagwörter: Taxation of real estate, Principle of eq ...
9. 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 ...
10. 12. Oktober 2017

    Referral to Federal Constitutional Court: trade tax on the ...

    The First Senate of the Federal Constitutional Court heard arguments on the constitutionality of a provision in the Trade Tax Act, according to which trade tax was levied on the sale of business interests. The case has opened up a question of principle with regard to trade tax.

    Kategorien: Constitutional Court

    Schlagwörter: trade tax, Income Tax Act