05. Januar 2011 Withholding tax for artists and athletes The finance ministry has published an extensive decree on the procedures to be followed when accounting for withholding taxes on the fees paid to non-resident artists, athletes, actors and entertainers. Kategorien: Official PronouncementsSchlagwörter: withholding tax, non-resident artists, a ...
05. September 2012 No withholding tax on payment to Austrian agency for broadca ... The Supreme Tax Court has held that a payment to an Austrian agency for the right to broadcast sporting events is not subject to withholding tax as a payment to the athlete(s) appearing. Kategorien: Supreme Tax Court casesSchlagwörter: Artist, athlete, broadcasting
24. November 2017 Assignment of players as gift to a football club In a decision on 30 August 2017 the Supreme Tax Court held that where a third party provides his employees to a football club to serve as players, trainers or counsellors without receiving adequate consideration, the waiver of such compensation is to be considered as a taxable gift of the third party to the football club. Kategorien: Supreme Tax Court casesSchlagwörter: employees, inheritance and gift tax, ass ...
14. Oktober 2021 To be or not to be: Disc Jockey versus brand ambassador Is the income earned by a disc jockey taxable as income from a trade or business? Thanks to the persistence of a member of this profession, the question has now been answered. The lawsuit of a disc jockey against his local tax office which took the income as genuine business income was successful: The regional tax court of Duesseldorf held that as an artist he generates income from self-employment and therefore is not subject to trade tax. Kategorien: Tax CourtSchlagwörter: Artist, disc jockey, brand ambassador
07. August 2012 Royalty withholding tax on net income of EU creditor The ECJ has held that the withholding tax on a royalty paid to a corporation in another EU country may not be more than the corporation tax rate applied to the income less the directly related costs. Kategorien: Supreme Tax Court casesSchlagwörter: withholding tax, royalty
23. November 2011 EU royalty payments to be taxed net The Supreme Tax Court has held that the withholding tax on royalty payments to licensors in other EU states should be on the net amount after deduction of direct costs. Kategorien: Supreme Tax Court casesSchlagwörter: EU royalty, royalty, Scorpio
15. Oktober 2012 No abuse in sale of worthless debt to new shareholder The Supreme Tax Court has allowed a manoeuvre effectively avoiding forfeiture of a loss carry-forward on change of shareholder through the sale of a worthless shareholder loan to a new shareholder followed by recovery from the injection of new capital. Kategorien: Supreme Tax Court casesSchlagwörter: abuse, worthless debt, change of shareho ...
25. Mai 2011 Issuer liable for incorrect VAT shown on incomplete invoice The Supreme Tax Court has held that the issuer of an apparent invoice is liable for the VAT shown thereon, even if the invoice is incomplete. Kategorien: Supreme Tax Court casesSchlagwörter: incomplete invoice, issuer's liability
11. November 2015 Foreign business VAT refund claim form must be complete The Supreme Tax Court has confirmed the Central Tax Office’ rejection of a foreign business VAT refund claim because the form had not been completely filled out. Kategorien: Supreme Tax Court casesSchlagwörter: VAT refund, foreign business
19. Juni 2013 No RETT if indirect change in partnership incomplete The Supreme Tax Court has granted a taxpayer’s appeal against a real estate transfer tax assessment on the grounds that an indirect change in the shareholdings in the members of a property owning partnership was less than a complete change of interest in the partnership. Kategorien: Supreme Tax Court casesSchlagwörter: real estate transfer tax, RETT
13. August 2014 Write-off of worthless loan to employer as expense of earnin ... The Supreme Tax Court has held that an employee can write off a bond issued by his now insolvent employer as an expense of earning income if he accepted the bond as the only possible remuneration for work down. Kategorien: Supreme Tax Court casesSchlagwörter: write-off, bond, profit-related interest
07. September 2011 Delivery documentation of intra-community supply must be com ... The Supreme Tax Court has (again) held that failure to observe the full documentation formalities in respect of EU supplies can lead to taxation as domestic sales. Kategorien: Supreme Tax Court casesSchlagwörter: intra-community, delivery documentation
19. April 2011 Item received in exchange can be prepayment for VAT The finance ministry has decreed that payments in kind before the supply is complete lead to VAT on a payment on account or in advance. Kategorien: Official PronouncementsSchlagwörter: exchange, payments in kind
12. März 2021 Tax loss of value of shares following the opening of insolve ... If the shareholder's right of membership in a domestic stock corporation (AG) lapses because the AG is dissolved, wound up and deleted from the register as a result of insolvency, the shareholder incurs a taxable loss if he does not receive his contribution back in full or in part. Kategorien: Supreme Tax Court cases, Tax & Legal New ...Schlagwörter: insolvency, value impairment, Loss utili ...
20. August 2015 No use of electronic data collected by tax auditors against ... The Supreme Tax Court has held that tax auditors may only evaluate taxpayer data in the taxpayer’s offices or in their own tax offices and must delete it once the assessments for the year in question are final. Kategorien: Supreme Tax Court casesSchlagwörter: tax audit data, electronic data, data
15. September 2011 No requirement to exempt foreign service allowances for work ... The ECJ has held that the foreign service allowances paid to a German resident French civil servant are not exempt from a German rule taking them into account in setting the rate to be applied to the taxpayer’s other income, despite complete German exemption for corresponding benefits paid to German civil servants abroad. Kategorien: From EuropeSchlagwörter: exemption, foreign service allowance, ci ...
06. Dezember 2020 RETT: Change of shareholders in real estate partnership The Supreme Tax Court has granted a taxpayer’s appeal against a real estate transfer tax assessment on the grounds that an indirect change in the shareholdings in the members of a real estate partnership was less than a complete change of interest in the partnership. With its decision the court has confirmed its case law regarding share transactions made prior to the enactment of the Tax Amendment Act 2015. Kategorien: Supreme Tax Court casesSchlagwörter: change of shareholder, indirect sharehol ...
06. August 2021 Penalties due to incomplete cross border documentation in br ... In its referral to the European Court of Justice (ECJ) for a preliminary ruling, the Regional Tax Court of Bremen raises doubts as to whether the penalty surcharge under Section 162 (4) Fiscal Code due on failure to present proper documentation in cross border business relations is in line with the freedom of establishment in Art. 49 TFEU and the freedom to provide services (Art. 56 TFEU). Kategorien: Tax CourtSchlagwörter: penalty surcharge, cross border transact ...
31. Mai 2011 No discrimination from incomplete exemption of living allowa ... An ECJ advocate general has suggested that taking the exempt foreign service allowance of a resident French civil servant into account when fixing the tax rate on her other income is not discriminatory. Kategorien: From EuropeSchlagwörter: foreign service allowance, civil servant ...
31. August 2011 Registered proprietor liable for VAT on scam The Supreme Tax Court has held that the person registered as the proprietor of a business is liable for the VAT on fraudulently issued invoices, even if she was completely unaware of the events in question. Kategorien: Supreme Tax Court casesSchlagwörter: scam, proprietor, fraudulently issued in ...
