Tax & Legal

Kategorien: Alle (4 gefunden)

1. 10. Dezember 2024

   EU Council introduces electronic VAT exemption certificate

   Today, the Council of the EU reached a political agreement on a new directive paving the way for the introduction of an electronic tax certificate for VAT exemptions. The directive will provide for an electronic certificate to replace the existing paper certificate that is used when goods are to be exempt from VAT, for example because they are imported for embassies, international organizations, or armed forces.

   Kategorien: From Europe

   Schlagwörter: VAT Exemption, electronic data
2. 05. Dezember 2024

   EU Council agrees to make consumers’ financial data more acc ...

   On 4 December 2024 the Council of the EU reached an agreement on a proposed framework for Financial Data Access (FIDA) that aims to open the access of financial institutions to each other’s customer data.

   Kategorien: From Europe

   Schlagwörter: electronic data
3. 10. Juni 2024

   No obligation to use the special electronic mailbox for law ...

   In a recently published decision, the Supreme Tax Court held that a law firm in the legal form of a limited liability company (GmbH) acting as representative of the claimant was not obliged to use the mandatory electronic legal communication system when submitting an appeal to the tax authorities before 1 August 2022.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: telecommunications, electronic data
4. 20. August 2015

   No use of electronic data collected by tax auditors against ...

   The Supreme Tax Court has held that tax auditors may only evaluate taxpayer data in the taxpayer’s offices or in their own tax offices and must delete it once the assessments for the year in question are final.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: tax audit data, electronic data