Trade tax Organschaft with British parent up to 2001 The Supreme Tax Court has held that failure to recognise a British company as an Organschaft parent infringes the tax treaty prohibition on discrimination. Originaldatum13. April 2011KategorienSupreme Tax Court casesSchlagwörterOrganschaft, integration, Organschaft pa ...Autor:in
VAT group parent must hold shares The Supreme Tax Court has held that a VAT group parent must be the qualifying shareholder of its subsidiaries. Originaldatum31. März 2011KategorienSupreme Tax Court casesSchlagwörterOrganschaft, VAT group, integrationAutor:in