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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • 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).

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    VAT Organschaft, Protection of legitimat ...
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