18. Dezember 2018 Draft bill - Brexit Ancillary Regulations On 13 December 2018 the Federal Ministry of Finance published a draft bill for the enactment of tax and other regulations for Brexit (“Brexit Bill”)designed to alleviate certain legal consequences arising by reason of Brexit alone. Kategorien: LegislationSchlagwörter: Brexit
04. Juli 2016 Tax & Legal News - Special Brexit Edition, July 2016 Brexit: The United Kingdom of England, Wales, Scotland and Northern Ireland is leaving the European Union: A first analysis of the potential tax implications. Kategorien: Tax & Legal NewsSchlagwörter: Brexit, EU/EEA member states
28. März 2021 Reminder: Reporting obligations pursuant to Brexit The German Central Tax office reminds of the reporting requirements pursuant to Section 138 (2) sentence 1 No. 4 of the German Fiscal Code and the consequences due to Brexit. Kategorien: Official PronouncementsSchlagwörter: Brexit, reporting obligation, controllin ...
22. März 2019 Input VAT claims and Brexit Prior to the announcement on 21 March 2019 that Brexit may be postponed until either 12 April 2019, 22 May 2019 or possibly later, the British tax and customs authorities (HMRC) issued guidance on 18 March 2019 on the changes to VAT IT systems in the event of the United Kingdom leaving the EU on 29 March 2019 without a deal. Kategorien: Official Pronouncements, From EuropeSchlagwörter: Brexit, input VAT, input VAT refund proc ...
29. März 2017 Leaving the EU: Brexit and its impact on German businesses The time has come to say goodbye: Today UK Prime Minister Theresa May formally invoked Article 50 of the Lisbon Treaty thus initiating the formal negotiations for her country’s departure from the European Union. A PwC special report looks at the potential outcome with respect to tax, legal and people. Kategorien: PwC ReportsSchlagwörter: Brexit
06. Februar 2020 Tax & Legal News: Issue 1, February 2020 Issue 1 of the Tax & Legal News for 2020 contains includes news from the Supreme Tax Court and the Finance Ministry: Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
20. Dezember 2018 Tax & Legal News - Issue 5, December, 2018 With news from the finance ministry, tax court cases and from Europe. Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
16. Februar 2021 Central Tax Office: Information on post Brexit input VAT ref ... VAT refund application for the 2020 refund period must be submitted no later than 31 March 2021. Kategorien: Official PronouncementsSchlagwörter: application for VAT refund, post-Brexit
06. April 2017 Tax & Legal News – Issue 2, March/April 2017 In this issue: PwC Reports, Official pronouncements, Supreme Tax Court Cases and From Europe Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
28. Dezember 2020 German Bundesrat approved Finance Bill 2020 In its plenary session of 18 December 2020 the Bundesrat approved the Finance Bill 2020. Kategorien: LegislationSchlagwörter: Annual Tax Act 2020, Finance Bill
28. Februar 2019 Expatriate exit taxation contravenes the Agreement for Free ... The ECJ held that the expatriate exit tax rule under Section 6 Foreign Tax Act contravened the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland. Kategorien: European Court of JusticeSchlagwörter: exit tax, tax deferral, free movement of ...
08. September 2011 Dutch exit tax excessively burdensome? An ECJ advocate general has suggested the court accept in principle the Dutch exit tax on business, but require deferment of the actual levy until the relevant assets are realised. Kategorien: From EuropeSchlagwörter: hidden reserves, exit tax, final settlem ...
29. November 2011 Dutch exit tax excessively burdensome The ECJ has held the Dutch exit tax on the transfer of a company’s place of management to another member state to be excessively burdensome. It would be sufficient to allow establishment of the tax due on the unrealised gains at the time of departure, but to defer collection until the gains are realised. Kategorien: From EuropeSchlagwörter: place of management, exit tax, unrealise ...
04. Dezember 2019 Waiver of exit tax upon return to Germany According to Section 6 (1) of the Foreign Taxes Act (FTA), where a taxpayer’s unlimited tax liability ceases through the taxpayer giving up his German residence/habitual abode, any material shareholdings held in his private property will be deemed as disposed of even without a sale and any capital gain on the deemed disposal will be taxable under Section 17 (1) of the Income Tax Act (ITA). Section 6 (3) FTA provides for this so-called exit tax to be subsequently waived in certain circumstances. Kategorien: Tax CourtSchlagwörter: exit tax, waiver
13. September 2012 Corporate exit tax hinders freedom of establishment The ECJ has held the Portuguese taxation of the unrealised gains inherent in a company’s assets on change of corporate residence from Portugal to be an unjustified hindrance on the freedom of establishment. Kategorien: From EuropeSchlagwörter: exit tax, unrealised gain
24. März 2021 Government draft for the implementation of the Anti-Tax Avoi ... On 24 March 2021, a government draft bill aiming to implement the Anti-Tax Avoidance Directive (ATAD) passed the cabinet (in the following referred to as “Draft”) after lengthy political efforts. Kategorien: LegislationSchlagwörter: ATAD, International Tax
12. April 2018 Constitutional complaint regarding the trade tax treatment o ... In a decision on 10 April 2018, the German Constitutional Court concluded that the complaint that the trade tax treatment of gains from the disposal of partnership interests was unconstitutional because it contravened the principle of equality was not justified. Kategorien: Constitutional CourtSchlagwörter: trade tax, Principle of equality, Princi ...
10. Juni 2020 Covid-19 Italy: Measures to support the business liquidity o ... Prepared by Fabio Alberto Regoli Kategorien: From EuropeSchlagwörter: Coronavirus (COVID-19)
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 NewsSchlagwörter: anti-treaty shopping rule, troubled busi ...
13. Januar 2016 No automatic charge to import VAT for customs irregularity? An ECJ advocate general has suggested that the customs duty due following an administrative offence should not be compounded with a charge to import VAT if, in the circumstances, release of the goods into free circulation within the EU can be excluded. Kategorien: From EuropeSchlagwörter: import VAT, irregularity, irregularities
