Tax & Legal

Kategorien: Alle (4 gefunden)

1. 01. Dezember 2020

   Retroactive financial integration in case of change in share ...

   A continuous and retroactive financial integration is also possible where a change in shareholder takes place during the year. The Lower Tax Court of Duesseldorf held that a fiscal unity or tax consolidation group for corporation income tax may be established already for the whole year in which the exchange of shares took place. In its judgement the court disagrees with the tax authorities’ official opinion on this issue. The Supreme Tax Court is now in charge and must finally decide the dispute.

   Kategorien: Tax Court

   Schlagwörter: retroactive change, change in shareholde ...
2. 16. Mai 2017

   Curtailment of loss relief for companies in part unconstitut ...

   The German Constitutional Court held that the rules for curtailment of loss relief on change of shareholders to be in breach of the formal provisions of the constitution under the principle of equal treatment insofar as changes of more than 25% and up to 50% of the shares in a company within a period of five years are concerned.

   Kategorien: PwC Reports

   Schlagwörter: Loss relief, change in shareholders, cur ...
3. 21. September 2016

   Loss carry back in case of change in shareholding during the ...

   The Lower Tax Court of Muenster held that losses incurred during the year in which a harmful change in shareholding took place can be carried back to the previous tax year.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: loss carry-back, change in shareholders, ...
4. 12. Februar 2013

   Pre-accession relief rule applicable until Commission rules ...

   The advocate general on an ECJ case on special case exemption from a loss curtailment provision has suggested the court hold the exemption rule to be of pre-accession provenance and thus not to be disapplied as unauthorised state aid unless and until the Commission has come to that conclusion on the basis of a properly completed formal proceeding.

   Kategorien: From Europe

   Schlagwörter: Loss relief, change in shareholders, cur ...