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 casesSchlagwörter: add-back, land tax, property rental, tra ...
10. Juli 2013 No trade tax add-back for foreign dividends in 2001 The Supreme Tax Court has held that the provision in the Trade Tax Act requiring that foreign dividends on shareholdings of up to 10% be charged to tax if received in 2001 is contrary to European law and must be disapplied for that year. Kategorien: Supreme Tax Court casesSchlagwörter: add-back, foreign dividend, trade tax
25. April 2012 German trade tax restriction on interest deductibility uphel ... The Supreme Tax Court has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive and not infringing the German/Dutch tax treaty prohibition on discrimination. Kategorien: Supreme Tax Court casesSchlagwörter: add-back, Inerest deduction, long-term i ...
05. Januar 2011 Disallowance of 5% of tax-free investment income constitutio ... The Constitutional Court has held the blanket disallowance of 5% of dividends and capital gains realised by companies to be constitutionally acceptable. Kategorien: PwC ReportsSchlagwörter: add-back, Tax-free investment income, bl ...
