08. Mai 2018 Principle of deemed single uniform compensation Where an employer contractually obliges himself to make several payments to an employee in connection with a termination of employment, the payments will only be considered as a single uniform compensation payment if there is clear evidence that all instalments were paid "as compensation for lost income or expected loss of income". Kategorien: Supreme Tax Court casesSchlagwörter: damages, compensation, employee taxation ...
11. Februar 2014 VAT on motor vehicle leasing The finance ministry has issued a decree on final payments at the end of the lease term for motor vehicles distinguishing between adjustments for over or underuse and VAT-free compensation for damage. Kategorien: Official PronouncementsSchlagwörter: Leasing, damages, motor vehicle
29. Januar 2014 No damages for excessive court delay leading to favourable r ... The Supreme Tax Court has rejected a claim for damages for aggravation caused by a tax court’s excessive delay in hearing a case where that delay was the only reason the claimant won his case. Kategorien: Supreme Tax Court casesSchlagwörter: delay, damages