Tax & Legal

Kategorien: Alle (2 gefunden)

1. 02. Juli 2024

   RETT: No protection of legitimate expectation in case of ind ...

   In a most recent decision, the Supreme Tax Court commented on the tax situation of an indirect unification of shares through intermediary partnership in 2012 with respect to the relevant holding for establishing its interest in the related real-estate holding company. The court further held that there is no protection of legitimate expectations with respect to the tax effects of a subsequent judgment of the Supreme Tax Court in 2017.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: share transfer, Protection of legitimate ...
2. 15. Dezember 2016

   Insolvency: no right of protection for legitimate expectatio ...

   VAT claims may also be asserted in insolvency proceedings against a GmbH, if the GmbH, which had previously been treated as a controlled company in a fiscal unity (Organschaft), which was subsequently not deemed to exist, actually received the VAT owed by it from the assumed controlling company (Organträger).

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT Organschaft, Protection of legitimat ...