29. Januar 2024 Sale of spare plot of land used as garden not exempt from in ... In a most recent decision the Supreme Tax Court held that the sale of a separate undeveloped (garden) property is not exempt from income tax on the grounds that it was not before used for personal residential purposes. Kategorien: Supreme Tax Court casesSchlagwörter: sale of property, private sale
12. November 2013 Failure to relieve loss on sale of property abroad does not ... The ECJ has held that the denial of relief in a member state of residence for a loss made on the sale of property in another member state is not an unjustified restriction on the free movement of capital. Kategorien: From EuropeSchlagwörter: sale of property, free movement of capit ...
09. Januar 2011 Taxation of capital gains - changeover The finance ministry has ruled on a court case holding the increased capital gains scope to be unconstitutional inasfar as the gain could have been realised tax free on promulgation of the new law. Kategorien: Official PronouncementsSchlagwörter: Capital gains taxation, tax free capital ...
