12. August 2015 Regular remuneration can qualify for multi-year preference The Supreme Tax Court has held that remuneration paid in a single sum for a fourteen-month period can qualify for preferential treatment as remuneration paid for more than one year. Kategorien: Supreme Tax Court casesSchlagwörter: multi-year, unusual income, preferential ...
27. März 2013 First €1 m full loss offset for each period of assessment The Supreme Court has held that the initial full loss offset on €1 m applies to each period of assessment, rather than to each calendar year. Thus it can only be claimed once for a multi-year assessment. Kategorien: Supreme Tax Court casesSchlagwörter: Liquidation, minimum taxation, loss offs ...
