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 casesSchlagwörter: interest limitation, thin cat, debt/equi ...
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 ...
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 casesSchlagwörter: hidden distribution, Non-discrimination, ...
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 casesSchlagwörter: non-resident, minimum rate
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 casesSchlagwörter: Organschaft, integration, Organschaft pa ...
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 casesSchlagwörter: add-back, Inerest deduction, long-term i ...
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 EuropeSchlagwörter: Foreign Tax Act, discrimination, former ...
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 EuropeSchlagwörter: Switzerland, discrimination, free moveme ...
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 casesSchlagwörter: employment income, tax assessment, limit ...
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 EuropeSchlagwörter: annuity, special expenses, inheritance, ...
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 EuropeSchlagwörter: withholding tax, free movement of capita ...
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 EuropeSchlagwörter: non-resident, property, annuity
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 PronouncementsSchlagwörter: Organschaft, trade tax, foreign parent
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 casesSchlagwörter: freedom of establishment, expense disall ...
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 JusticeSchlagwörter: pension fund, dividend withholding tax, ...
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 casesSchlagwörter: refund claim, authorised signatory
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 casesSchlagwörter: imputation, foreign tax, imputation syst ...
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 casesSchlagwörter: permanent establishment, branch, imputat ...
11. Juni 2015 Non-deductible loss on investment can include exchange loss The ECJ has held that if a country excludes capital gains and losses on investments from taxation, the exclusion may also extend to that part of the loss that directly resulted from exchange rate fluctuations. Kategorien: From EuropeSchlagwörter: capital gain, loss on investment, exchan ...
26. April 2012 Investment write-down in 2001 to be allowed The finance ministry has issued a decree to allow companies to write down their financial investments and marketable securities in 2001. Kategorien: Official PronouncementsSchlagwörter: investment write-down
