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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No input tax deduction on share disposal

    The Supreme Tax Court has held that the sale of an investment in a company is a non-business related activity and furthermore VAT-free as a sale of shares. The right to deduct the related input tax depends on the costs being not linked only to the sale.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    input VAT, Share disposal, holding compa ...
    Autor:in