25. Juni 2024 Update: Flat-rate energy price allowance subject to income t ... According to a recent decision of the Münster Tax Court the energy price allowance paid to employees in 2022 is taxable as income from employment. Section 119 para. 1 sentence 1 Income Tax Act, as contested by the plaintiffs, is not unconstitutional. Kategorien: Supreme Tax Court casesSchlagwörter: energy tax, income from employment
16. Februar 2024 Partial waiver of a subsidised loan under the Upgrading Trai ... In a recent judgement, the Supreme Tax Court (BFH) ruled that partial loan forgiveness for professional development training constitutes taxable income from employment under Section 19 (1) Sentence 1 No. 1 of the Income Tax Act. Kategorien: Supreme Tax Court casesSchlagwörter: loan, Income Tax Act, income from employ ...
