Tax & Legal

Kategorien: Alle (3 gefunden)

1. 03. Juli 2018

   Exemption of loss forfeiture for troubled businesses not ill ...

   The ECJ overturned an earlier judgment of the European General Court and held that the German tax legislation concerning the possibility of a loss-carry forward to future tax years despite a harmful share acquisition in cases of a rescue plan to save the company from insolvency – known as the salvage clause - is not illegitimate state.

   Kategorien: From Europe

   Schlagwörter: loss forfeiture, troubled businesses, il ...
2. 09. Januar 2018

   Tax & Legal News – Issue 1, January 2018

   In this issue: PwC Reports, Official pronouncements, Tax Court Cases and From Europe

   Kategorien: Tax & Legal News

   Schlagwörter: anti-treaty shopping rule, troubled busi ...
3. 04. Februar 2016

   Loss forfeiture exemption for troubled businesses rejected

   The ECJ has upheld a Commission ruling to the effect that the exemption from the provision for loss forfeiture on change of shareholders for troubled companies being rescued constitutes unlawful state aid.

   Kategorien: From Europe

   Schlagwörter: loss forfeiture, change of shareholders, ...