Kategorien: Supreme Tax Court cases (504 gefunden)

  2. 01. Februar 2023

    Future expenses not to be included when calculating maximum ...

    When determining the amount of foreign withholding tax credit against German income or corporation tax, expenses for future earnings are not to be included in the calculation, which - in the case of dispute before the Supreme Tax Court- improved the plaintiffs tax credit potential. This decision of the Supreme Tax Court contrasts with the view held by the tax authorities.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: foreign tax credit
  4. 23. Januar 2023

    Extended unlimited gift tax liability constitutional and in ...

    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
  6. 18. Januar 2023

    No input VAT deduction upon acquisition of luxury cars

    The Supreme Tax Court dismissed the appellants' claim for input VAT for two luxury cars, on the basis that they were not allowable business expenditure for VAT purposes. An entrepreneur is only entitled to an input VAT deduction from an occasional purchase of a passenger car if there is an unambiguous connection with an intended business activity or if this contributes to expand his main line of business.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: input VAT, luxury car
  8. 09. Januar 2023

    Post Brexit: British limited company may still be party in t ...

    Even after the United Kingdom's withdrawal from the European Union a British limited company is still subject to corporate tax and therefore also eligible as party to proceedings before the fiscal courts. According to the Supreme Tax Court the capacity to participate in tax court proceedings is not determined under civil law, but in compliance with the tax law.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Limited, British company
  9. 02. Januar 2023

    Waiver of head physician’s right for future private liquidat ...

    The Supreme Tax Court decided that the waiver of a head physician of the right to private liquidation in return for monthly compensation payments made by the clinic owner to be able to bill privately insured persons himself is a taxable service and subject to VAT. Moreover, relinquishing the future right for private medical treatment does not fall under the medical services exemption as provided by national law.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: waiver, medical treatment, severance pay ...
  12. 06. Dezember 2022

    VAT exemption for supervision services

    Art. 132 (1) (j) VAT Directive also covers teaching units that relate to training, advanced training, or job requalification measures as a VAT exempt service. The narrow standards and requirements set by the ECJ for the tax exemption of school and university teaching in Article 132(1) (i) do not apply here. Accordingly, the Supreme Tax Court held that services provided by a supervisor may be exempt from VAT under Article 132 (1) (j) VAT Directive.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: VAT Exemption, supervision
  13. 05. Dezember 2022

    RETT exemption in case of upstream merger of second-tier com ...

    The tax exemption from real estate transfer tax (RETT) in the event of restructuring within a group under Section 6a of the RETT Act also applies to cases where a dependent second-tier company is merged with a subsidiary of a group parent company, even if in the five years after the transaction 25 percent of the shares in the parent company are transferred to a new shareholder. In his decision the Supreme Tax Court held that the subsidiary must be regarded as “controlling company” within the meaning of the RETT Act.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: merger, RETT exemption, controlling memb ...
  14. 22. November 2022

    Accrual of foreign source income and foreign tax credit

    Part of the fee payable by the foreign client which is initially retained in anticipation of a potential foreign withholding tax liability of the German self-employed contractor is not immediately subject to income tax in the hands of the latter. According to a ruling of the Supreme Tax Court, the fee withheld is only subject to German income tax if the foreign customer settles the foreign (withholding)tax liability incurred on the total amount of the agreed fees.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: foreign tax credit, accruall, foreign wi ...
  16. 03. November 2022

    Remuneration paid by employer for licence plate advertising ...

    In its judgement of 21 June 2022, published on 3 November 2022, the Supreme Tax Court decided that remuneration paid by an employer to its employees for advertising by the employer on the licence plate mounting frame of the employee's private car is remuneration for work if the "advertising rental agreement" concluded does not have an independent economic content.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: employment income, other income, salary ...
  18. 26. Oktober 2022

    No input VAT deduction if original invoice is amended to add ...

    According to the Supreme Tax Court, there is no retroactive right for input VAT deduction for a German company receiving services from other group companies who initially issued the invoices without VAT but later went to correct it. The correction of the invoice with retroactive effect requires that the original invoice already contains a VAT amount, which was not the case in the dispute before the court.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: corrected invoice, input VAT deduction
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