Suchergebnisse für: `deduction` (1711 gefunden)

1. 31. März 2011

   Extended deduction for Japan donations

   The finance ministry has issued a decree on extended deduction provisions for donations, sponsoring and other support given to the victims of the natural and nuclear disasters in Japan.

   Kategorien: Official Pronouncements

   Schlagwörter: disaster, Japan relief
2. 17. März 2017

   No extended trade tax deduction on the disposal of an intere ...

   Profits arising from the sale of an interest in a partnership are not to be included in the extended trade tax deduction for real estate enterprises.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: limited partnership, Extended deduction ...
3. 18. Mai 2011

   Partial deduction for language course abroad

   The Supreme Tax Court has allowed an army officer a partial deduction for an elementary level English course held in South Africa.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Language course, english course
4. 04. Januar 2011

   No travelling expense deduction, if actual costs met by empl ...

   The Supreme Tax Court has disallowed an expense deduction up to the higher lump-sum amount for accommodation on business travel, where the employer bore the actual amount payable.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: business travel, deduction, lump-sum amo ...
5. 02. März 2011

   Expense deduction for non-residents

   The finance ministry has issued a decree on the expense deduction from the income of EEA residents subject to withholding tax.

   Kategorien: Official Pronouncements

   Schlagwörter: withholding tax, non-residents, tax at s ...
6. 04. Juni 2014

   Shared workspace can lead to home office deduction

   The Supreme Tax Court has held that if a pooled work space can lead to an employee’s being forced to work from home, he can become entitled to a home office deduction.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Home office
7. 03. April 2019

   Extended trade tax deduction also possible for shareholdings ...

   Under the extended trade tax deduction, rental income derived by entities whose activities are limited to the administration of their own real property is deductible from the trading income subject to trade tax. The Grand Senate of the Supreme Tax Court held that this trade tax deduction is also available for a commercial GmbH & Co. KG with respect to its interest in a pure asset-management civil law partnership.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: extended trade tax deduction, real estat ...
8. 26. Juni 2022

   No tax deduction for ordinary private (personal) clothes eve ...

   The Supreme Tax Court held that a business expense deduction for common civil clothing is excluded even if it is usually worn when carrying out the work as funeral speaker.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: business expense, private expenses
9. 18. August 2022

   Update: ECJ referral: Input tax deduction of a management ho ...

   The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling on the input tax deduction of a functional (operating) holding company from certain input costs.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: economic activity, input VAT deduction, ...
10. 16. Dezember 2024

    ECJ: Input VAT deduction on intragroup administrative servic ...

    Following a preliminary request from Romania, the European Court of Justice (ECJ) had to deal with the refusal of the local tax authorities on the right to input VAT deduction if services are not used for taxable transactions. Specifically, it refers to the VAT deduction for intercompany consultancy and administrative services with a supplier located in a country different than Romania.

    Kategorien: European Court of Justice

    Schlagwörter: input VAT deduction, intracompany transa ...
11. 09. Januar 2011

    Non-resident to be allowed personal expense deduction agains ...

    An ECJ advocate general has asked the court to rule that a German deduction for personal expenses be extended to non-residents if they would not have had the income without the obligation.

    Kategorien: From Europe

    Schlagwörter: free movement of capital, Personal expen ...
12. 20. März 2013

    Rejection of credit note leads to loss of input tax deductio ...

    The Supreme Tax Court has upheld the letter of the law providing that a credit note loses its invoice status as a voucher for input tax deduction on rejection by the recipient – regardless of whether or not the rejection is justified.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: input tax, credit note, invoice
13. 29. Juni 2017

    VAT grouping and input VAT deduction for holding companies

    Following decisions of the European Court of Justice and the German Supreme Tax Court the Federal Finance Ministry has issued guidelines on the VAT grouping and the input VAT deduction for holding companies. In a special VAT Newsflash our tax experts take a closer look on the situation as a whole.

    Kategorien: Official Pronouncements

    Schlagwörter: VAT group, holding company, input VAT de ...
14. 16. November 2025

    No extended trade tax deduction if classic cars are held as ...

    The Supreme Tax Court decided that a secondary (ancillary) activity to the holding and management of own property which is not expressly permitted by Section 9 No. 1 Sentence 2 Trade Tax Act (in the case in dispute: keeping classic cars for the purpose of appreciation of value), can also preclude an extended trade tax deduction even if no income is generated.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: ancillary service, extended trade tax de ...
15. 26. Februar 2021

    Swedish interest deduction rule incompatible with EU law

    In a recent judgement the European Court of Justice (ECJ) has clarified that it is contrary to the freedom of establishment to deny the deduction of interest costs on a loan from a normally taxed group company, if this would not have happened had the loan been granted from a normally taxed Swedish group company instead.

    Kategorien: European Court of Justice

    Schlagwörter: interest deduction, cross-border loan
16. 11. Juni 2018

    Input VAT deduction available despite missing details on the ...

    For the purposes of input VAT deduction, the necessary information about the tax point (the date of the supply) may be inferred from the date on which an invoice was issued, if it can be assumed that the service was provided in the month in which invoice was issued.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: input VAT deduction, alteration of VAT i ...
17. 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 Pronouncements

    Schlagwörter: court costs, private expenses, special e ...
18. 31. Oktober 2013

    Exclusion of deduction for private pension paid by non-resid ...

    The Supreme Tax Court has referred a question to the ECJ as to whether the exclusion of deduction for a private pension paid by a non-resident in return for the transfer of ownership rights in a business is in breach of community law.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: non-residents, pension
19. 14. August 2023

    Extended trade tax deduction for compensation payment in con ...

    If the parties to a rental agreement mutually and prematurely settle the ongoing dispute on the validity of the rental agreement by way of final payment of the lessee, the lessor is entitled to claim the extended trade tax deduction for use of own real estate according to Section 9 No. 1 2nd Sentence Trade Tax Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: extended trade tax deduction, rental of ...
20. 26. Mai 2025

    Extended trade tax deduction where first property sales occu ...

    According to a decision of the Supreme Tax Court, commercial property trading - which is harmful for the extended trade tax deduction - may be precluded under specific circumstances of the individual case if neither property sales nor preparatory measures are carried out within the five-year period and several property sales occur only in the sixth year.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: IFRS (Asset Management), extended trade ...
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