Kategorien: Supreme Tax Court cases (485 gefunden)

1. 04. Oktober 2022

   Transfer of economic ownership in case of licensing of film ...

   According to the Supreme Tax Court the principles developed for leasing agreements regarding the attribution of economic ownership cannot be applied fully and without reservations to the transfer of the use of film rights.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: film, economic ownership, distribution r ...
2. 30. September 2022

   Sudden visit from tax office for inspection of home office

   The Supreme Tax Court decided that an unannounced inspection of an apartment by an official of the tax investigation department to check the taxpayer's information regarding the claim for home office is not justified and against the law if the taxpayer cooperates in clarifying the facts.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Home office
3. 28. September 2022

   Allowable depreciation after acquisition of share in asset-m ...

   According to a ruling of the Supreme Tax Court, the shareholder (partner) of an asset-managing partnership who has acquired his share for a consideration, can claim depreciation on the jointly owned depreciable assets on a pro rata basis and only in accordance with his acquisition costs and the remaining useful life of the respective asset at the time the share was acquired.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Asset & Wealth Management, partnership, ...
4. 26. September 2022

   Attribution of taxable income in fiduciary cases

   The Supreme Tax Court decided in the specific case of a Contractual Trust Arrangement that a fiduciary relationship within the meaning of Section 39 (2) No. 1 Sentence 2 of the German Fiscal Code which is recognized for tax purposes may still exist after insolvency proceedings were initiated over the assets of the trustor.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trust, fiduciary
5. 14. September 2022

   Payments from German Sports Aid Foundation to be taxed as bu ...

   In a recent ruling, the Supreme Tax Court decided that payments made by the German Sports Aid Foundation (Stiftung Deutsche Sporthilfe) to an athlete constitute business income of the athlete and thus is not only subject to income tax but also trade tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: athletes, sports services
6. 13. September 2022

   No retroactive change of legal form effective for tax purpos ...

   In its ruling of 21 February 2022 (I R 13/19), the Supreme Tax Court rejected the tax office's appeal against the ruling of the Lower Saxony Tax and ruled that the (retroactive) change of legal form of a partnership into a corporation under Section 25 Sentence 1 in conjunction with Section§ Section 20 (1) Reorganisations Tax Act is prohibited for tax purposes if, at the time of the resolution to convert, the partnership changing its legal form no longer engages in a commercial activity

   Kategorien: Supreme Tax Court cases

   Schlagwörter: partnership income, Reorganisation Tax A ...
7. 13. September 2022

   Liability of the Controlled Company arising after the termin ...

   In a recent case, the Supreme Tax Court decided that the liability of a controlled company (subsidiary) in a tax consolidation group (“Organschaft”) for the tax liability of its controlling company (parent in the Organschaft) is not necessarily limited to such taxes which arose during the existence of the Organschaft. The controlled company may be liable to the extent that the parent is required to pay tax on the controlled company’s turnover and may deduct input tax amounts from invoices for services obtained by the controlled company.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT group, secondary liability, tax cons ...
8. 18. August 2022

   Update: ECJ referral: Input tax deduction of a management ho ...

   The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling on the input tax deduction of a functional (operating) holding company from certain input costs.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: economic activity, input VAT deduction, ...
9. 15. August 2022

   VAT: Place of supply for boat excursions on the river Mosell ...

   The European Court of Justice (ECJ) was asked on the Value Added Tax (VAT) treatment of tourist navigation services on the stretch of the river Moselle over which both Germany and Luxembourg exercise joint sovereignty. The Luxembourg tax authorities issued VAT assessments to the Luxembourg tour operator as regards its transport services on the river Moselle. In conclusion, the ECJ noted that these services are subject to VAT in any case and the taxation by Luxembourg prevented Germany from imposing VAT.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: place of taxation, boat tours
10. 09. August 2022

    Inheritance tax exemption for family home not revoked if com ...

    According to a decision of the Supreme Tax Court, the inheritance tax exemption granted to the surviving spouse upon acquisition of the family home must not be revoked retroactively if its continued use for own residential purposes is impossible or unreasonable due to health reasons. The same applies to the tax exemption granted to children as heirs, the BFH said in another judgment from the same date.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: spousal residence exemption, inheritance ...
11. 04. August 2022

    Broadcasting license under the State Media Act not an intang ...

    Considering the general context and framework of the German media law, the “broadcasting license” issued to a private broadcaster of radio or television programs is not, from a purely tax point of view, to be treated as an intangible asset for which capitalization in the tax balance sheet is mandatory. According to the Supreme Tax Court this is for want of a sufficient enough economic transferability of the broadcasting license. The fees paid in connection with the admission as regional TV-station, as in the case of dispute, are in general immediately tax deductible.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: intangible assets, broadcasting license, ...
12. 26. Juli 2022

    Definition of permanent establishment under previous and cur ...

    The owner of a business has a permanent establishment at the fixed place of business of his client if he continuously works there, even if he has his own permanent establishment at a different place. After the revision of the tax law on travel expenses as of 2014, the first place of work is primarily determined based on the employee's contractual assignment or by internal instructions of the employer.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: business travel, Travelling expense, per ...
13. 21. Juli 2022

    Inheritance under Italian law may trigger German inheritance ...

    When evaluating inheritance transactions with cross-border implications, a distinction must be made between inheritance law and inheritance tax law. Inheritance transactions subject to foreign inheritance law may also be subject to inheritance tax in Germany. Such a case was decided by the Supreme Tax Court in a situation where the beneficiary was resident in Germany whilst her deceased father was an Italian citizen and resident there.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: inheritance tax, foreign inheritance
14. 08. Juli 2022

    Limited tax liability and tax withholding in case of indefin ...

    The transfer of know-how by a foreign creditor for an unlimited period may lead to limited income tax liability in Germany by way of tax withholding. The fact that the know-how must be used domestically in order to trigger German withholding tax does, according to the Supreme Tax Court, not require that the know-how also had the specified scope, substance and quality to fulfill the purposes pursued in the domestic market.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: withholding tax, limited tax liability
15. 01. Juli 2022

    Income adjustment pursuant to Section 1 (1) FTA vis-à-vis a ...

    Following a referral from the Federal Constitutional Court, the Supreme Tax Court has again had to rule on the income adjustment pursuant to Section 1 (1) Foreign Taxes Act vis-à-vis the write-down of an unsecured loan receivable issued within a group

    Kategorien: Supreme Tax Court cases, Constitutional ...

    Schlagwörter: income adjustment, International Tax, un ...
16. 26. Juni 2022

    No tax deduction for ordinary private (personal) clothes eve ...

    The Supreme Tax Court held that a business expense deduction for common civil clothing is excluded even if it is usually worn when carrying out the work as funeral speaker.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: business expense, private expenses
17. 24. Juni 2022

    No trade tax addback of rent paid for exhibition space at tr ...

    There is no addback for trade tax purposes for amounts paid by a German company for grounds used in exhibition halls of trade fairs. The costs for renting such a booth can only lead to an add-back if the exhibition ground would be part of the fixed assets of the exhibiting company and under the assumption that it was owned by the exhibiting company.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: trade tax addback, trade fair
18. 13. Juni 2022

    Supreme Tax Court decides the electricity tax relief constit ...

    In a recent ruling, the Supreme Tax Court decided that companies in difficulty are not eligible for electricity tax relief as provided for in Sec. 9b and Sec. 10 Electricity Tax Act. Such relief constitutes illegal State aid as set forth in Article 107 (1) of the Treaty on the Functioning of the European Union (TFEU). The Supreme Tax Court was called for the first time to deal with this issue.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: illicit state aid, tax relief, electrici ...
19. 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 ...
20. 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 ...
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