27. Dezember 2015 Tax office answer to a query binding for the assessment unle ... The Supreme Tax Court has held that an apparently definitive ruling by the tax office is binding for a future assessment unless its non-committal nature was apparent to the addressee. Kategorien: Supreme Tax Court casesSchlagwörter: binding ruling
14. Oktober 2015 Ruling fee based on immediate tax effect The Supreme Tax Court has held that the value-based fee for a tax office ruling is to be based on immediate tax effects only, ignoring secondary consequences. Kategorien: Supreme Tax Court casesSchlagwörter: ruling fee, binding ruling