21. Juni 2022 Tax exemption under a double tax treaty - amendment after as ... In a recent ruling, the Münster Tax Court had to decide on the income tax and treaty law treatment of a severance payment received by the plaintiff as a soldier in the British armed forces Kategorien: Tax CourtSchlagwörter: double tax treaty, tax exemption, correc ...
06. Februar 2020 No correction of incorrect income tax assessment in the even ... The Supreme Tax Court held in its ruling of 10 December 2019 (IX R 23/18) that a final tax assessment can no longer be corrected by the tax office under Section 129 of the German Tax Code (“GTC” - obvious errors while issuing administrative acts) if the incorrect assessment of a capital gain whisch was correctly declared by the taxpayer under 17 of the German Income Tax Act was not based on a mere "mechanical error". Kategorien: Supreme Tax Court casesSchlagwörter: General Tax Code, assessment procedures, ...
