Suchergebnisse für: `fees` (89 gefunden)

1. 03. Juli 2014

   Notarial fees may not be charged for the state on change in ...

   The ECJ has held that a provision requiring notaries to surrender to the state part of their fees for registering changes in legal form conflicts with the prohibition on “other taxes” in the Capital Duty Directive.

   Kategorien: From Europe

   Schlagwörter: notarial fees, capital duty directive
2. 04. Mai 2022

   Trade tax add-back of maintenance fees in the course of leas ...

   The Regional Tax Court of Lower Saxony decided that maintenance fees incurred under leasing agreements must also be added back to the income subject to trade income tax.

   Kategorien: Tax Court

   Schlagwörter: trade tax addback, maintenance expenses
3. 28. Mai 2015

   Bank interest

   The finance ministry has announced that it considers negative interest charged by banks on deposits as a non-deductible expense and interest paid by banks on refunds of loan handling fees as income subject to withholding tax.

   Kategorien: Official Pronouncements

   Schlagwörter: handling fee, bank interest, negative in ...
4. 16. Oktober 2013

   Input tax on transfer agents’ fees not automatically deducti ...

   The FIFA rules for international football require that only registered transfer agents may generally act as such on behalf of players and clubs. They are prohibited from acting for both sides in the same deal. The Supreme Tax Court has held that a club may only deduct the input tax in an agent’s invoice if it is clear from the facts that the agent was truly acting on the appointment and on behalf of the club.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: transfer agent, football, FIFA
5. 08. Juni 2011

   ECJ to rule on VAT on investment consultancy fees charged to ...

   The Supreme Tax Court has asked the ECJ to rule on whether the fees charged to a fund by an investment consultant for specific disposition recommendations are free of VAT as fund management.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: investment fund, consultancy, fund manag ...
6. 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 Pronouncements

   Schlagwörter: withholding tax, non-resident artists, a ...
7. 07. November 2019

   No trade tax add-back for letting of hotel rooms to tour ope ...

   According to the Supreme Tax Court in its ruling of 25 July 2019 (III R 22/16), published on 7 November 2019, fees paid by a tour operator to hoteliers for the provision of hotel rooms are not subject to the trade tax add-back.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Steuern / Tax
8. 11. April 2019

   Final confirmation - Online advertising not subject to withh ...

   The Federal Ministry of Finance has officially clarified in a circular published in April that fees or remunerations paid for the placement of online advertising are not subject to German withholding tax under Section 50a paragraph 1 No. 3 Income Tax Act.

   Kategorien: Official Pronouncements

   Schlagwörter: witholding tax, online advertising
9. 14. August 2013

   Leasing fee for foreigners only taxable in so far as object ...

   The Supreme Tax Court has held that the leasing fees paid to a Liechtenstein company for a German registered lorry are only subject to (withholding) tax to the extent the vehicle is actually used in Germany.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: withholding tax, leasing fee
10. 26. Januar 2011

    Trade association seminar VAT

    The Supreme Tax Court has held that trade association seminars are, as such, VAT-free, although opulent meals in the interests of networking are not.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Seminar, trade association seminars, net ...
11. 25. April 2012

    No input tax deduction on share disposal

    The Supreme Tax Court has held that the sale of an investment in a company is a non-business related activity and furthermore VAT-free as a sale of shares. The right to deduct the related input tax depends on the costs being not linked only to the sale.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: input VAT, Share disposal, holding compa ...
12. 11. Oktober 2011

    Full rate VAT on ensemble fees charged to theatres

    The finance ministry has decreed that the reduced rate VAT on theatre tickets does not extend to charges to theatres for performances by a visiting company under its own director.

    Kategorien: Official Pronouncements

    Schlagwörter: reduced rate VAT, theatres, Entrance tic ...
13. 17. März 2022

    Input VAT deduction for the construction of a suspension rop ...

    In its ruling of 20.10.2021 (XI R 10/21), the Supreme Tax Court decided that an input VAT deduction from invoices issued for services in the course of the construction of a tourist attraction which could be used free of charge (here: suspension rope bridge) could be made, if the input services in question were directly related to a service for which payment was received (here: for the provision of parking spaces).

    Kategorien: Supreme Tax Court cases

    Schlagwörter: input VAT deduction, public authority
14. 13. Dezember 2020

    ECJ: No automatic VAT-exemption for sports related services ...

    The ECJ held that Article 132(1)(m) of Council Directive 2006/112/EC exempting ‘the supply of certain services closely linked to the practice of sport or physical education’ is not being of direct effect and cannot be directly invoked before the national (local) courts. It is for the national court to determine in detail what kind of services provided by sports clubs are exempt from VAT.

    Kategorien: European Court of Justice

    Schlagwörter: VAT Exemption, sports services, sports c ...
15. 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 cases

    Schlagwörter: EU royalty, royalty, Scorpio
16. 14. Dezember 2011

    Vehicle lessor to provide for planned loss on sale

    The Supreme Tax Court has held that a truck lessor may accumulate a provision to cover an agreed loss on sale after the lease period in proportion to the rental income.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: leased trucks, contract residual value, ...
17. 14. November 2012

    Bank investment management for EU-resident private clients s ...

    The Supreme Tax Court has followed an ECJ decision in holding the fees of a bank for managing the investments of private clients to be subject to VAT. However, these services for non-residents of the EU/EEA are chargeable in the country of residence, not in Germany.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Investment Management, private clients
18. 11. Februar 2014

    VAT on motor vehicle leasing

    The finance ministry has issued a decree on final payments at the end of the lease term for motor vehicles distinguishing between adjustments for over or underuse and VAT-free compensation for damage.

    Kategorien: Official Pronouncements

    Schlagwörter: Leasing, motor vehicle, damage
19. 04. September 2012

    Factoring is not a loan

    The Supreme Tax Court has held that charges for factoring are fully subject to standard rate VAT as a service, even if an interest element is shown separately on the invoice.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Factoring, interest, loan
20. 14. August 2013

    Mobile phone discount is prepaid expense

    The Supreme Tax Court has confirmed its earlier case law to the effect that the discount given on the sale of a mobile phone with a two-year service contract is to be capitalised as a prepaid expense.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: prepaid expense, mobile phone
21. Weitere laden