Tax & Legal

Kategorien: Alle (3 gefunden)

1. 29. November 2024

   ECJ: Obligation to pay total agreed amount in case of premat ...

   Following the request for a preliminary ruling from the Austrian Supreme Court, the European Court of Justice held that the amount contractually due following the termination, by the recipient of a supply of services, of a contract validly concluded for that supply of services where the supplier had already started and was also prepared to complete the work, must be regarded as constituting the remuneration for a supply of services for consideration.

   Kategorien: European Court of Justice

   Schlagwörter: supply of services
2. 18. August 2023

   Permanent establishment and fixed business facility for serv ...

   The requirements for a permanent establishment pursuant to Section 12 sentence 1 German Fiscal Code, which are also characteristic for the concept of a permanent establishment under the double tax treaty with the United Kingdom, are met if the person providing the service (here: an aircraft mechanic/engineer) is given only restricted use of site-related business facilities (here: locker and safe deposit box in common rooms on the airport premises) in the course of his services (here: maintenance work on aircraft). This was decided by the Supreme Tax Court in a most recent judgment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: permanent establishment (PE), supply of ...
3. 08. Mai 2019

   Written warnings in respect of breach of copyright are subje ...

   The Supreme Tax Court has ruled that written warnings issued by a copyright holder in order to enforce his copyright following a breach are subject to VAT. The consideration for the written warning (deemed a service) was the payment from the person charged with breaching the copyright.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT, written warnings, supply of service ...