Suchergebnisse für: `discrimination` (1667 gefunden)

1. 09. April 2014

   Old “thin cap” rule breaches non-discrimination clause of do ...

   The Supreme Tax Court has held that the application of the pre-2008 “thin capital” rule to disallow interest on related party finance breaches the discrimination prohibition of double tax treaties.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: interest limitation, thin cat, debt/equi ...
2. 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 Europe

   Schlagwörter: foreign service allowance, civil servant ...
3. 05. Januar 2011

   Swiss double tax treaty excludes thin capital rule

   The Supreme Tax Court has held that the thin capital rules in force up to 2007 are in breach of the non-discrimination clause in the Swiss double tax treaty.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Non-discrimination, thin capital rules, ...
4. 25. April 2012

   German trade tax restriction on interest deductibility uphel ...

   The Supreme Tax Court has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive and not infringing the German/Dutch tax treaty prohibition on discrimination.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: add-back, Inerest deduction, long-term i ...
5. 19. November 2015

   ECJ confirms German extended limited tax liability

   The ECJ has held that the continued liability to German tax on German sources income of a former resident is not discrimination prohibited by community law.

   Kategorien: From Europe

   Schlagwörter: discrimination, former resident, Foreign ...
6. 15. Juni 2011

   Minimum rate for non-residents with business income confirme ...

   The Supreme Tax Court has confirmed that a minimum tax rate levied on non-residents earning business income in Germany does not offend against the non-discrimination clauses of international treaties.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: non-residents, minimum rate
7. 13. April 2011

   Trade tax Organschaft with British parent up to 2001

   The Supreme Tax Court has held that failure to recognise a British company as an Organschaft parent infringes the tax treaty prohibition on discrimination.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Organschaft, integration, Organschaft pa ...
8. 30. April 2015

   Continued German tax liability under DTT does not conflict w ...

   An ECJ advocate general has suggested the court rule that there is no conflict between the discrimination prohibition of the EU/Swiss free movement agreement and the Swiss/German double tax treaty provision for the continued German taxation of German source income of a former resident.

   Kategorien: From Europe

   Schlagwörter: Switzerland, discrimination, free moveme ...
9. 31. Dezember 2020

   No option for full tax assessment by U.S. citizen living in ...

   According to a judgment of the Supreme Tax Court, a U.S. citizen with limited tax liability in Germany is not entitled to the right of full tax assessment for income from employment even if he lives in an EU or EEA state (here: the Netherlands). The non-discrimination clause in Article 24 of the German/US double tax treaty does not give rise to a claim to equal treatment with a German national with limited tax liability.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: employment income, tax assessment, limit ...
10. 12. April 2016

    Treaty improved tax credit not a TFEU infringement?

    An ECJ advocate general has suggested that a tax treaty can justify a hindrance on the free movement of capital from granting a tax credit privilege to recipients of a dividend from a third country but not to those with dividends from a member state.

    Kategorien: From Europe

    Schlagwörter: withholding tax, free movement of capita ...
11. 31. März 2011

    Non-resident entitled to deduct annuity from related income

    The ECJ has held that a non-resident with German property income must be entitled to deduct the cost of an annuity if the annuity would not have been paid without the acquisition of the property.

    Kategorien: From Europe

    Schlagwörter: non-residents, property, annuity
12. 24. Februar 2015

    Annuity paid for business deductible by non-resident

    The ECJ has held that a non-resident taxpayer must be able to deduct an annuity paid in consideration for a business interest on the same lines as a resident.

    Kategorien: From Europe

    Schlagwörter: annuity, special expenses, inheritance, ...
13. 28. Dezember 2011

    Finance ministry refuses foreign parent of Organschaft

    The finance ministry has decreed that a Supreme Tax Court judgment accepting a British company as the parent of a trade tax Organschaft is not to be followed as a precedent.

    Kategorien: Official Pronouncements

    Schlagwörter: Organschaft, trade tax, foreign parent
14. 31. Januar 2018

    German taxation of dividends paid to Canadian pension fund i ...

    The Lower Tax Court of Munich referred preliminary questions to the European Court of Justice regarding the compatibility of the German regime of dividend withholding tax imposed on a Canadian pension fund with the free movement of capital as provided in Article 63 of the Treaty on the Functioning of the European Union.

    Kategorien: European Court of Justice

    Schlagwörter: pension fund, dividend withholding tax, ...
15. 10. Juni 2015

    Imputation credit for foreign corporation tax refused

    Despite apparently favourable ECJ judgments, the Supreme Tax Court has once again refused a taxpayer credit for the foreign corporation tax due on a dividend received during the currency of the old, imputation tax System.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: imputation, imputation system, Foreign T ...
16. 21. März 2013

    Old corporation tax rate on German branch income of non-EU c ...

    The Supreme Tax Court has held that the corporation tax rate on the permanent establishment income of non-EU foreign companies under the old, pre-2001 system was acceptable under community law and the double tax treaty.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: permanent establishment (PE), branch, im ...
17. 15. November 2012

    5% dividend expense disallowance restricts freedom of establ ...

    The Supreme Tax Court has held that the 5% expense disallowance on tax-free dividends was, up to 2002, a restriction on the freedom of establishment rather than of capital movement and could thus be upheld in respect of a 33% share in a US company.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: freedom of establishment, expense disall ...
18. 06. November 2013

    VAT refund claim from third country must be signed by author ...

    The Supreme Tax Court has upheld the VAT Act provision that a VAT refund claim of a non-EU/EEA company must be signed by an authorised signatory.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: refund claim, authorised signatory
19. 08. Juli 2025

    Trade tax addback of profit share of US silent partner

    In a most recent judgment, the Supreme Tax Court decided that the trade tax addback of a silent partner's profit share is subject to the free movement of capital which also applies to third countries (here: the USA). The application of the "grandfather“ clause of Art 64 TFEU (ex-Article 57 TEC) is generally not affected by statements made in a letter from a lower tax authority.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Non-discrimination, silent partner, trad ...
20. 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 ...
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