Suchergebnisse für: `harmful-share-acquisition` (3 gefunden)

1. 03. Juli 2018

   Exemption of loss forfeiture for troubled businesses not ill ...

   The ECJ overturned an earlier judgment of the European General Court and held that the German tax legislation concerning the possibility of a loss-carry forward to future tax years despite a harmful share acquisition in cases of a rescue plan to save the company from insolvency – known as the salvage clause - is not illegitimate state aid.

   Kategorien: From Europe

   Schlagwörter: loss forfeiture, troubled businesses, il ...
2. 05. Dezember 2017

   Final circular published by Federal Ministry of Finance on a ...

   On 30 November 2017, the Federal Ministry of Finance published the final version of its circular on the application of the loss forfeiture rules according to Section 8c of the Corporation Tax Act (CTA), including comments on the Hidden Reserve Clause and the Group Clause. This circular replaces the circular on this subject from 4 July 2008.

   Kategorien: Official Pronouncements

   Schlagwörter: share acquisition, loss forfeiture, hidd ...
3. 21. September 2016

   Loss carry back in case of change in shareholding during the ...

   The Lower Tax Court of Muenster held that losses incurred during the year in which a harmful change in shareholding took place can be carried back to the previous tax year.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: loss carry-back, change of shareholders, ...