24. Februar 2015 Annuity paid for business deductible by non-resident The ECJ has held that a non-resident taxpayer must be able to deduct an annuity paid in consideration for a business interest on the same lines as a resident. Kategorien: From EuropeSchlagwörter: annuity, special expenses, inheritance, ...
10. Januar 2012 No deduction for court costs as private expenses The finance ministry has decreed that a Supreme Tax Court ruling allowing a taxpayer a deduction for the costs of pursuing a civil claim for damages should not be followed as a precedent for other cases. Kategorien: Official PronouncementsSchlagwörter: court costs, private expenses, special e ...