18. Februar 2015 No requalification of share capital repayment to dividend if ... The Supreme Tax Court has rejected a tax office attempt to requalify a repayment of share capital as a dividend merely because the repayment was not specified precisely in the capital reduction Resolution. Kategorien: Supreme Tax Court casesSchlagwörter: share capital, repayment, capital reduct ...
15. Juni 2011 Payment of capital shown by circumstances The Supreme Tax Court has held that the payment of a shareholder’s capital can be demonstrated by circumstantial evidence if the bank voucher is no longer available twenty years after the event. Kategorien: Supreme Tax Court casesSchlagwörter: payment of capital, paid in, share capit ...