Suchergebnisse für: `fees` (129 gefunden)

  7. 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, FIFA, footballer
  9. 15. September 2023

    ECJ: VAT on carriage of goods intended for import and withho ...

    In a Romanian case, the ECJ decided that a contract providing for the processing of the application for VAT refunds from the tax authorities of several Member States is to be a "supply of services" within the meaning of Article 57 TFEU. Furthermore, the ECJ stated that the tax exemption for transport services in connection with importation cannot be denied from the outset if other qualifying documents are presented to support the importation. The levy of withholding tax on handling fees paid to a foreign service provider was also dealt with by the ECJ.

    Kategorien: European Court of Justice
    Schlagwörter: handling fee, import VAT, incomplete doc ...
  12. 24. Juli 2023

    Interest limitation only if remuneration is for temporary pr ...

    The tax courts had to clarify whether an "arrangement fee" and an "agency and security agency fee" are to be included as interest expenses when determining the interest limitation under Section 4h (1) of the German Income Tax Act. The tax authorities were of the opinion that both fees are to be included insofar as they are payable to the lender. The Supreme Tax Court held that the agency fee must be regarded as interest expense, but that the situation is different for the arrangement fee.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Arrangement Fee, interest limitation
  13. 22. November 2022

    Accrual of foreign source income and foreign tax credit

    Part of the fee payable by the foreign client which is initially retained in anticipation of a potential foreign withholding tax liability of the German self-employed contractor is not immediately subject to income tax in the hands of the latter. According to a ruling of the Supreme Tax Court, the fee withheld is only subject to German income tax if the foreign customer settles the foreign (withholding)tax liability incurred on the total amount of the agreed fees.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: foreign tax credit, accruall, foreign wi ...
  14. 04. August 2022

    Broadcasting license under the State Media Act not an intang ...

    Considering the general context and framework of the German media law, the “broadcasting license” issued to a private broadcaster of radio or television programs is not, from a purely tax point of view, to be treated as an intangible asset for which capitalization in the tax balance sheet is mandatory. According to the Supreme Tax Court this is for want of a sufficient enough economic transferability of the broadcasting license. The fees paid in connection with the admission as regional TV-station, as in the case of dispute, are in general immediately tax deductible.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: intangible assets, broadcasting license, ...
  19. 27. April 2025

    VAT: Services of a gym during Corona lockdown

    Services provided by a fitness studio operator are also subject to VAT if the gym is closed. The continued payment of membership fees as well as the replacement services offered by the gym operator during the corona lockdown is an exchange of services subject to VAT. According to a most recent judgment of the Supreme Tax Court this also applies if the members (as the recipients of the service) do not actually make use of the offered gym services, do not wish to do so or are unable to make use of them.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Coronavirus (COVID-19), fitness studio / ...
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Björn Viebrock

Björn Viebrock

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Düsseldorf

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