Kategorien: Supreme Tax Court cases (468 gefunden)

1. 16. Mai 2022

   Value Added Tax: No automatic exemption for sports services

   Abandoning its previous case law, the Supreme Tax Court held that sports clubs cannot invoke a general VAT exemption based on the EU VAT Directive. Due to the result of an earlier ruling by the ECJ which was initiated by the Supreme Tax Court, the relevant Article 132(1)(m) of the VAT Directive 2006/112 does not a priori extend to all sports-related services provided by nonprofit organizations.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: golf, VAT Exemption, sports services, sp ...
2. 27. April 2022

   Land tax charged to lessee is part of rent and subject to tr ...

   In a recently published decision, the German Supreme Tax Court held that land tax owed by the landlord but contractually passed on to the lessee is part of the rent and must therefore be added back in part to trading income subject to trade income tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: add-back, land tax, property rental, tra ...
3. 19. April 2022

   ECJ-referral: Trade tax addback of portfolio dividends in 20 ...

   The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling on the question whether the trade tax addback of foreign portfolio dividends in the year 2001 is in line with the EU provision on the free movement of capital in Article 63 TFEU (formerly: Article 56 TEC).

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax addback
4. 24. März 2022

   Maintenance of separate work room not required for deduction ...

   In a case before the Supreme Tax Court the question was raised as to whether home office costs could be accepted as potentially leading to tax deductible expense, even if the work was completed in any room at home. The Supreme Tax Court held that a deduction of home office expenses does not require that a specific office is maintained for the taxpayer's employment activity. It is sufficient if the room is used exclusively or almost exclusively for business/professional purposes.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Home office costs
5. 22. März 2022

   Capital gain on sale of "garden house" used by taxpayer for ...

   Where real estate is sold within ten years of acquisition, the gain realized is subject to taxation. Real estate that was used exclusively for the taxpayer's own residential purposes in the period between acquisition and sale is exempt. According to the Supreme Tax Court in its ruling of 26.10.2021 ( IX R 5/21) such privileged use also occurs where the taxpayer permanently occupies a "garden house" (fully connected to the relevant utilities) in violation of building law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Real Estate, Income tax, residential bui ...
6. 17. März 2022

   Input VAT deduction for the construction of a suspension rop ...

   In its ruling of 20.10.2021 (XI R 10/21), the Supreme Tax Court decided that an input VAT deduction from invoices issued for services in the course of the construction of a tourist attraction which could be used free of charge (here: suspension rope bridge) could be made, if the input services in question were directly related to a service for which payment was received (here: for the provision of parking spaces).

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input VAT deduction, public authority
7. 17. März 2022

   Cum-ex deal rejected by Supreme Tax Court for want of benefi ...

   In a recently published decision, the Supreme Tax Court dealt with so-called cum-ex share transactions. In its judgment the court rejected a "business concept" that sought to "exploit" uncertainties in the clear economic allocation of shares in such a way that withholding tax once withheld might be credited or refunded by the tax authorities twice or even more times.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: beneficial ownership, cum-ex, dividend s ...
8. 11. März 2022

   Disposal of shares from a convertible bond issue

   According to a ruling of the Supreme Tax Court published on 10 March 2022, where a financial company acquires a convertible bond with the intention of achieving a short-term proprietary trading profit and sells the shares received as a result of the conversion, this meets the conditions of Section 8b (7) sentence 2 Corporation Tax Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: banks, convertible bonds, financial comp ...
9. 23. Dezember 2021

   VAT rate for provision of food and beverage services in a sh ...

   When using a food-court in a shopping mall the services of a fast-food provider may not be a delivery of food (for which the reduced VAT rate is applicable) but rather a service subject to the standard VAT rate if - as the Supreme Tax Court points out in a most current decision - it is evident from the perspective of an average consumer that the provider of the food has a facility at his disposal on the nearby premises. This, e.g., may be the case if a tray is provided for transporting the purchased food to a consumption facility located in the food-court.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: fastfood, reduced VAT rate, shopping cen ...
10. 22. November 2021

    Supreme Tax Court: no refund of legal costs for appealing ag ...

    In a recent ruling, the Supreme Tax Court decided that there is no claim for the refund of costs incurred in the event of a successful appeal against interest on evaded amounts, even in child benefit proceedings.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Tax evasion, legal costs, child benefit
11. 19. November 2021

    Supreme Tax Court: Income from convertible bonds subject to ...

    Interest received by a US limited liability company from convertible bonds issued by a German debtor is subject to German withholding tax pursuant to Sec. 49 (1) No. 5 letter a Income Tax Act. This also applies if partial debentures were issued for these bonds. With its decision, the Supreme Tax Court put an end to the existing discussions and differing opinions in the professional literature regarding the correlation of two provisions in the Income Tax Act on that subject.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: limited tax liability, convertible bonds ...
12. 10. November 2021

    Supreme Tax Court: Further landmark ruling on intra-group fi ...

    The Supreme Tax Court issued a further landmark ruling in the area of intra-group financing by which the court strengthens the consideration of risk premiums for subordinated and unsecured loans.

    Kategorien: Supreme Tax Court cases, Transfer pricin ...

    Schlagwörter: unsecured loan, intra-group financing, s ...
13. 03. November 2021

    Retention period infringement under Section 6 (5) Sentence 6 ...

    According to a decision of the Supreme Tax Court, where, within the framework of a multi-level partnership, an upper partnership, which indirectly participated in an asset transferred at book value under Section 6 (5) Sentence 3 Income Tax Act ("ITA"), changes its legal form into a corporation at book value, this will be considered an infringement of the retention period under Section 6 (5) Sentence 6 ITA

    Kategorien: Supreme Tax Court cases

    Schlagwörter: transfer at book value, change of legal ...
14. 02. November 2021

    Revocation of a waiver to a VAT exemption on real estate tra ...

    The waiver of a tax exemption under Section 4 No. 9a) VATA can be revoked as long as the tax assessment for the year in which the service was rendered is still open or can still be changed under Section 164 General Tax Code. Section 9 (3) Sentence 2 VATA in the version of the 2004 Act to Accompany the Budget does not regulate the revocation.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Real Estate, VAT, option for VAT
15. 24. Oktober 2021

    Supreme Tax Court rules on arm’s length interest on intercom ...

    In a most recent judgment, the Supreme Tax Court decided on the transfer pricing method to determine an arm's length interest on intercompany loans. In its decision the highest tax court also provides some guidelines on the parameters to be observed from a purely tax point of view. Also, the court takes time to compare the adequacy of the various standard methods under review.

    Kategorien: Supreme Tax Court cases, Transfer pricin ...

    Schlagwörter: arm's length interest, intercompany loan ...
16. 05. September 2021

    Distributions from Luxembourg investment company (SICAV) exe ...

    Corporations with at least a 25% share in a Société d'investissement à capital variable (SICAV), a Luxembourg investment company, do not have to pay income tax in Germany on the dividends received from the SICAV in 2010. This also applies if the Luxembourg tax authorities – for whatever reason - did not exercise their right of taxation at source and the distributions hence remained untaxed.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: SICAV, intercompany dividend privilege
17. 01. September 2021

    Sale of property after gratuitous transfer to children no ab ...

    If the taxpayer has arranged for the sale of a property to a third party, there is generally no abuse of tax law (abuse of legal forms) if the property was initially transferred to the children free of charge and subsequently sold by the children to the ultimate buyer. According to the decision of the Supreme Tax Court the capital gain is subject to income tax in the hands of the children based on their individual income tax situation.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Capital gains taxation, abuse, gratuitou ...
18. 26. Juli 2021

    British university college recognized as charitable foundati ...

    An ancient english university college may meet the requirements of a charitable foundation under German law and be exempt from corporate income tax because of its non-profit status. In its decision the Supreme Tax Court also found that the legal structure of the college is equivalent to that of a German foundation within the meaning of Sec. 80 (1) of the German Civil Code.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: british university college, charitable o ...
19. 26. Juli 2021

    Purchase of land by trustee and transfer of exploitation rig ...

    The Supreme Tax Court, in a most recent decision, has again stated that in the case of the purchase of a property from a third party, which is held by a trustee for the trustor as the subsequent acquirer of the site, real estate transfer tax will arise twofold.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, exploitation r ...
20. 18. Juli 2021

    Assessing care and support needs on behalf of Medical Health ...

    The Supreme Tax Court held that expert reports (appraisals) on the care and support needs of patients in order to determine the extent of their entitlement to medical care on behalf of the Medical Service of the Health Insurance (“MDK”) are not exempt from VAT under national law. A tax exemption under EU law is also not possible according to an earlier ECJ judgement pertaining to the case in dispute.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: VAT Exemption, Medical health care, soci ...
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