Tax & Legal

Kategorien: Alle (3 gefunden)

1. 30. Januar 2023

   Supreme Tax Court: Solidarity surcharge for years 2020 and 2 ...

   The Supreme Tax Court has ruled that the solidarity surcharge for 2020 and 2021 is constitutional. According to the court, the federal government has conclusively demonstrated that there still is an increased financial demand for the sake of preserving the welfare state principle as provided in the German Basic Law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: solidarity surcharge
2. 20. Januar 2023

   Supreme Tax Court: Solidarity surcharge still constitutiona ...

   By the end of January, the Supreme Tax Court will announce its decision whether the solidarity surcharge levied to income tax (and corporate tax) remains constitutional also for assessment periods 2020 and 2021.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: solidarity surcharge
3. 30. November 2021

   Federal Constitutional Court: Inadmissible review of norm r ...

   In a decision published on 26 November 2021, the Federal Constitutional Court (Bundesverfassungsgericht,) declared as inadmissible a referral by the Supreme Tax Court (Bundesfinanzhof) regarding Section 3 of the Solidarity Surcharge Act 1995 as amended on October 15, 2002 (SSA, 1995).

   Kategorien: Constitutional Court

   Schlagwörter: solidarity surcharge, corporate income t ...