Tax & Legal

Kategorien: Alle (2 gefunden)

1. 13. September 2022

   No retroactive change of legal form effective for tax purpos ...

   In its ruling of 21 February 2022 (I R 13/19), the Supreme Tax Court rejected the tax office's appeal against the ruling of the Lower Saxony Tax and ruled that the (retroactive) change of legal form of a partnership into a corporation under Section 25 Sentence 1 in conjunction with Section§ Section 20 (1) Reorganisations Tax Act is prohibited for tax purposes if, at the time of the resolution to convert, the partnership changing its legal form no longer engages in a commercial activity

   Kategorien: Supreme Tax Court cases

   Schlagwörter: partnership income, Reorganisation Tax A ...
2. 03. November 2021

   Retention period infringement under Section 6 (5) Sentence 6 ...

   According to a decision of the Supreme Tax Court, where, within the framework of a multi-level partnership, an upper partnership, which indirectly participated in an asset transferred at book value under Section 6 (5) Sentence 3 Income Tax Act ("ITA"), changes its legal form into a corporation at book value, this will be considered an infringement of the retention period under Section 6 (5) Sentence 6 ITA

   Kategorien: Supreme Tax Court cases

   Schlagwörter: transfer at book value, change of legal ...