Distinction between the interruption of a business and its t ...
In its judgment of 18 July 2018 published on 23 July 2019, the Supreme Tax Court decided that, where – looking at the situation from an objective point of view - it would be possible for the taxpayer to continue his business, it should be considered as interrupted rather than terminated.
Kategorien: Supreme Tax Court cases
Schlagwörter: separate operating business units, busin ...
