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  • Comparative prices determined by expert committees subject t ...

    In a recent judgment, the Supreme Tax Court decided that the comparative prices for real estate determined by expert committees are, in principle, binding and must therefore be used by the tax authorities and taxpayers when valuing real estate for inheritance and gift tax purposes.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    prudent valuation, Valuation Act
    Autor:in