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  • Recultivation costs not rent for trade tax

    The Supreme Tax Court has held that the costs of recultivating a quarry when borne by the operator are not part of the rent paid to the owner and do not therefore fall under the same trade tax disallowance.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    recultivation, quarry
    Autor:in