22. März 2017 No economic ownership of lessee in case of a sale-and-lease ... A mere put option by the lessor at a favorable price does not necessarily lead to the attribution of economic ownership of the assets to the lessee. In its judgment the Supreme Tax Court once more confirms that economic ownership must be determined on a case-by-case basis. Kategorien: Supreme Tax Court casesSchlagwörter: Sale and Leaseback, put option, economic ...
13. Oktober 2011 Buy-back commitment in motor trade to be taken up as separat ... The finance ministry has decreed that a motor vehicle dealer who has undertaken to buy back a vehicle from a customer must take up the option premium as a liability to be released on expiry of the option. Kategorien: Official PronouncementsSchlagwörter: motor trade, buy-back, put option
