Cologne Tax Court - no cut-off period for applications for c ...
The Cologne Tax Court held in its decision (10 V 1706/18) published on 15 January 2020, that the wording of Section 8d (1) Sentence 5 of the Act did not contain a cut-off period according to which the application under Section 8d (1) CTA for continuance-bound loss carry-forwards must be filed in the first tax return - and only there.
Kategorien: Tax Court
Schlagwörter: harmful share transfers, continuance-bou ...
