23. September 2024 No further application requirements after option for half-in ... Certain type of capital investment income may be taxed under the partial income method (so called half-income method) upon application of the taxpayer and is valid for another 4 years following the year in which the application was made. According to the Supreme Tax Court, the specific preconditions laid down in Section 32d (2) Income Tax Act, e.g. for minimum ownership, only have to be met in the first year of application; a failure to meet the requirements in the following four assessment periods is not harmful. Kategorien: Supreme Tax Court casesSchlagwörter: investment income, half-income system
30. November 2021 Federal Constitutional Court: Inadmissible review of norm r ... In a decision published on 26 November 2021, the Federal Constitutional Court (Bundesverfassungsgericht,) declared as inadmissible a referral by the Supreme Tax Court (Bundesfinanzhof) regarding Section 3 of the Solidarity Surcharge Act 1995 as amended on October 15, 2002 (SSA, 1995). Kategorien: Constitutional CourtSchlagwörter: solidarity surcharge, corporate income t ...