Kategorien: Supreme Tax Court cases (509 gefunden)

1. 01. Dezember 2023

   ECJ confirms customs fine corresponding to 50% of the shortf ...

   In a Hungarian case the European Court of Justice had to review the obligation of the Member States to provide for effective, proportionate and dissuasive penalties for failure to comply with the customs legislation and held that a fine corresponding to 50% of the shortfall in customs duties is in accordance with the principle of proportionality.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: fine, customs duty
2. 28. November 2023

   Tax group and corporate reconstructions

   In case of merger of a corporation into a partnership during the year the Supreme Tax Court decided that the acquiring legal entity as the ("new") controlling company also fulfills the requirement of financial integration as a prerequisite for a tax group („Organschaft“) of the former controlling company even if the conversion is not made with retroactive effect from the beginning of the financial year.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: merger, tax group
3. 20. November 2023

   No tax savings from rental of luxury properties

   If a property with more than 250 square meters of living space is rented, losses incurred as a result of the rental cannot necessarily be offset against taxable income of the taxpayer. This was decided by the Supreme Tax Court in a case of rentals within the family.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: property rental, losses
4. 14. November 2023

   Accomodation costs abroad deductible as part of a double hou ...

   In the case of double household abroad, it must be decided through an overall assessment of the objective circumstances of the individual case whether and to what extent accommodation costs are necessary. However, the Supreme Tax Court held in the case of an official residence assigned under civil service law that the actual amount of accommodation costs at the foreign place of employment are always deductible as income-related double household expenses.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double-household, civil service
5. 09. November 2023

   Refusal of ECJ referral by Supreme Tax Court to be directly ...

   The Supreme Tax Court decided that an action for annulment which merely asserts a breach of the obligation to refer the matter to the European Court of Justice (ECJ) is not admissible. This will - as a result - simplify the route to the Constitutional Court. Taxpayers who are of the opinion that the Supreme Tax Court was wrong not to refer their case to the ECJ for a preliminary ruling on a question of Union law can henceforth appeal directly to the Constitutional Court without first submitting a complaint for that matter to the Supreme Tax Court.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: constitution
6. 05. November 2023

   VAT due upon credit of payment to current account if option ...

   In a recent decision, the Supreme Tax Court held that - in the case of bank transfers - the chargeable VAT for payments is incurred at the time the respective amount is credited to the payee's current account, even if the value date is at an earlier point in time.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input VAT, collection of VAT, remittance ...
7. 30. Oktober 2023

   Trade tax addback of expenses for the provision of holiday h ...

   The Supreme Tax Court decided that payments made by a provider of holiday lettings to the respective owners of the holiday homes in order to sublet them himself to travelers may qualify as rental within the meaning of Section 8 No. 1 letter a Trade Tax Act and must in part be added back to the trading profit subject to trade income tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax addback, Holiday accomodation, ...
8. 25. Oktober 2023

   Taxation of foreign passive income in case of potential doub ...

   Pursuant to the claim for interim relief in the form of a suspension from payment the Supreme Tax Court decided that the taxation of foreign passive income pursuant to Secs. 7 et seq. Foreign Tax Act of a corporation domiciled in Hong Kong is not in serious doubt with respect to the free movement of capital and under constitutional law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: foreign passive income
9. 20. Oktober 2023

   Update: Extended unlimited gift tax liability constitutional ...

   According to a decision of the Supreme Tax Court the so called “extended unlimited gift tax liability” does not violate the constitutional principle of equality and the freedom of movement of capital under EU law. The German gift tax arises if the donor is a resident at the time the gift is made, or the acquirer is a resident at the time the tax arises. If this is the case, the tax is levied for the total amount of assets received, irrespective of whether these are of domestic or foreign origin.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: gift tax, unlimited tax liability
10. 19. Oktober 2023

    No specific determination of capital contributions account f ...

    Since the wording of Section 27 (7) of the German Corporation Tax Act does not cover estates, private foundations under civil law with legal capacity are not eligible for the specific determination of the special tax contributions account which is necessary to establish the amounts of tax neutral repayments of capital contributions. This was decided by the Supreme Tax Court in two similar cases. Contrary to the view held by other local tax courts the Supreme Tax Court gives precedence to the strict wording of the law.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: capital contribution, family foundation
11. 15. Oktober 2023

    Dual residence does not exclude German gift tax liability

    The Supreme Tax Court reversed three earlier rulings of the Baden-Wuerttemberg Tax Court and decided that Sweden has no right of taxation, even if at the time of the gift the gift tax had been abolished in Sweden (here: as of 1 January 2005). As a result, a gift made by a donor who has his residence both in Germany and Sweden is subject to the provisions of the German Inheritance and Gift Tax Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: gift tax, dual residence
12. 20. September 2023

    Portfolio dividends: Determining the shareholding threshold ...

    While calculating the participation threshold in Sec. 8b (4) Sentence 1 Corporate Tax Act for portfolio dividends (shareholdings of less than 10%) the general principles of the attribution of assets for tax purposes laid down in Sec. 39 Fiscal Code must be observed. According to a most recent judgment of the Supreme Tax Court the decisive factor is the economic ownership of the shares.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tax exemption, portfolio dividend
13. 01. September 2023

    Charitable contribution may be tax deductible even if return ...

    According to a decision of the Supreme Tax Court, the mere fact that a foundation returns the amount it previously received from the donor to the latter within a short period of time as an interest-bearing loan and uses the interest income earned to promote its tax-privileged statutory purposes is not in itself a reason to deny the tax-deductibility of the contribution as donation.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: donations, charitable organization
14. 01. September 2023

    Merger of church parishes followed by formation of new paris ...

    If a new church parish is established by merging several church parishes, real estate transfer tax is payable if the original parishes held shares in real estate-owning GmbHs and these GmbH shares are all in the hands of the newly established church parish after the merger. The Supreme Tax Court decided that this also applies if those GmbHs operate charitable institutions such as hospitals or retirement homes.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, property compa ...
15. 22. August 2023

    No VAT on decentralized use of electricity generated in a co ...

    In a recently published decision, the Supreme Tax Court confirmed its earlier judgment in the case of decentralized use of energy: The electricity generated in a combined heat and power plant (CHP) which is consumed locally by the operator of the plant (decentralized use) cannot be considered as a taxable supply to the electricity network operator nor as a subsequent return delivery (re-delivery) to the plant operator.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Energy, power plant
16. 18. August 2023

    No flat rate taxation in case of shareholder debt financing ...

    The Supreme Tax Court decided that interest from loans made by a taxpayer to a foreign corporation in which he indirectly holds an interest of at least 10% is subject to the regular progressive scale rate income tax rather than to the (lower) flat rate of 25%. This applies for all tax years prior to the introduction of the Finance Bill 2020.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: shareholder loan, flat rate
17. 18. August 2023

    Loss from the sale of minority share to spouse no abuse of l ...

    The review to determine the taxpayer’s intention at making a profit for income to qualify as business income under Section 17 German Income Tax Act must be with regard to the taxpayer's entire shareholding in the corporation. An isolated analysis based on the single business share sold is not possible. In its current ruling, the Supreme Tax Court also comments on the question of abuse of rights with the intention to create tax losses in a case of increased acquisition costs because of a (paid) premium.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: business income, Sale of shares, abuse o ...
18. 18. August 2023

    Permanent establishment and fixed business facility for serv ...

    The requirements for a permanent establishment pursuant to Section 12 sentence 1 German Fiscal Code, which are also characteristic for the concept of a permanent establishment under the double tax treaty with the United Kingdom, are met if the person providing the service (here: an aircraft mechanic/engineer) is given only restricted use of site-related business facilities (here: locker and safe deposit box in common rooms on the airport premises) in the course of his services (here: maintenance work on aircraft). This was decided by the Supreme Tax Court in a most recent judgment.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: permanent establishment (PE), supply of ...
19. 14. August 2023

    Extended trade tax deduction for compensation payment in con ...

    If the parties to a rental agreement mutually and prematurely settle the ongoing dispute on the validity of the rental agreement by way of final payment of the lessee, the lessor is entitled to claim the extended trade tax deduction for use of own real estate according to Section 9 No. 1 2nd Sentence Trade Tax Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: extended trade tax deduction, rental of ...
20. 04. August 2023

    Special VAT rate for travel agents for accommodation which i ...

    The European Court of Justice (ECJ) decided that the service provided by a taxable person, which consists in purchasing accommodation from other taxable persons and reselling them, in its own name, to other business operators, is covered by the special value added tax scheme applicable to travel agents, even though those services are not accompanied by ancillary services.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: travel agent, Margin-scheme taxation
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