Suchergebnisse für: `instalments` (1138 gefunden)

1. 03. Mai 2019

   Refinancing by leasing companies: treatment of notional inte ...

   According to a decision of the Supreme Tax Court, the leasing instalments paid in cases of refinancing by a leasing company were also to be included in the calculation of the trade tax base.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Leasing, sale and lease-back, trade tax ...
2. 03. Juni 2022

   Update - ECJ: VAT on entire amount of brokerage commission p ...

   In the case of a one-time brokerage service, the entire fee is subject to VAT in the year in which the service is rendered. This also applies if payment of the fee is spread in equal annual installments over the subsequent years. With its decision the European Court of Justice (ECJ) answers the request for a preliminary ruling submitted by the Federal Tax Court and confirms its case law that VAT is due at the time services are supplied, even where payment relating to the transaction carried out was not yet received.

   Kategorien: From Europe

   Schlagwörter: brokerage commission, instalments
3. 08. Mai 2018

   Principle of deemed single uniform compensation

   Where an employer contractually obliges himself to make several payments to an employee in connection with a termination of employment, the payments will only be considered as a single uniform compensation payment if there is clear evidence that all instalments were paid "as compensation for lost income or expected loss of income".

   Kategorien: Supreme Tax Court cases

   Schlagwörter: damages, compensation, Income tax, emplo ...
4. 20. Oktober 2017

   VAT – Supply of goods – Finance lease with option to purchas ...

   On 4 October 2017 the European Court of Justice decided that a finance lease with an option to purchase should be qualified as a “supply of goods” where the exercise the option appears to be the only economically rational choice that the lessee could make at the appropriate time. As a result the whole of the VAT becomes due when the object to be leased is handed over.

   Kategorien: From Europe, European Court of Justice

   Schlagwörter: car leasing, VAT, Supply of goods, Finan ...
5. 12. Oktober 2017

   VAT: Referrals to European Court of Justice on imputed taxat ...

   Supreme Tax Court judges have expressed doubt both upon the previously uncontested obligation of entrepreneurs subject to the so-called imputed taxation (“Sollbesteuerung) to pre-finance VAT and upon the exclusion of the reduced VAT rate on the provision of holiday apartment rentals according to the so-called margin-scheme taxation. The Supreme Tax Court has therefore referred two cases to the European Court of Justice (ECJ) (i) referral of 21 June 2017: V R 51/16; and (ii) referral of 3 August 2017: V R 60/16.

   Kategorien: Supreme Tax Court cases, European Court ...

   Schlagwörter: Leasing, VAT, Holiday accomodation, Marg ...
6. 20. Januar 2014

   Project consideration in a public/private partnership split ...

   The Supreme Tax Court has upheld a lower court decision to the effect that the payments to the project partner within a public/private partnership can be split between repayment of principal (payment for the capital investment) and VAT-free interest. This split is possible, even if the exact amounts are not known when the contract is signed.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: public/private partnership, builder, cap ...
7. 05. August 2015

   Film pre-release marketing subsidy as profit-sharing loan

   The Supreme Tax Court has defined a pre-release marketing subsidy paid by a film owner as a profit-sharing loan in view of the net proceeds-based licence fee payable by the distributor at the end of the fixed-term distributorship.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: marketing subsidy, pre-release, film
8. 07. Juli 2015

   Progress payments lead to profit realisation

   The finance ministry has decreed that architects, engineers and construction contractors shall realise their profits in accordance with the agreed progress payments reflecting the degree of contract completion.

   Kategorien: Official Pronouncements

   Schlagwörter: progress payment, profit realisation, lo ...
9. 27. Oktober 2011

   Sale of bad debts without recourse not a provision of servic ...

   The ECJ has held that the sale of currently due, but doubtful, debts at their agreed market value and without further recourse to, or obligations towards, the seller is a VAT-free sale of debts, rather than a taxable debt collection service.

   Kategorien: From Europe

   Schlagwörter: bad debt, debt collection, without recou ...
10. 20. Februar 2013

    Job-ticket benefit taxable on option exercise

    The Supreme Tax Court has held that employees entitled to an annual job-ticket under an employer agreement with the local transport network receive a potentially taxable benefit when they receive their ticket.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Job ticket
11. 18. September 2013

    No VAT on sale of bad debts

    The Supreme Tax Court has held that a difference between the agreed price for a bad debt package and its agreed market value is, in cases of doubt, an ancillary service to the main supply.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: bad debt, Sale of bad debts, non-perform ...
12. 04. Oktober 2011

    Retail financing compensation payments within the motor trad ...

    The finance ministry has decreed that payments to compensate retail financing subsidies in the motor trade should be subject to VAT as market support services.

    Kategorien: Official Pronouncements

    Schlagwörter: motor trade, low interest
13. 26. April 2012

    Sale of bad debts without recourse not a provision of servic ...

    The Supreme Tax Court has held that the sale of currently due, but doubtful, debts at their agreed market value and without further recourse to, or obligations towards, the seller is a VAT-free sale of debts, rather than a taxable debt collection.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: debt collection, without recourse, Sale ...
14. 14. Juli 2011

    Purchase of bad debts not subject to VAT?

    An ECJ advocate general has suggested the purchase of a bad debt portfolio be seen as such and therefore as exempt from VAT. If, however, it is a debt collection service, the VAT basis is the difference between the purchase price and the subsequent collections.

    Kategorien: From Europe

    Schlagwörter: bad debt, debt collection, mortgage
15. 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
16. 23. Januar 2013

    No tax on off-balance sheet intangibles on change to tonnage ...

    The Supreme Tax Court has held that the hidden reserve calculation on the change to tonnage tax (shipping lines) cannot include those intangibles that could not be taken up under the accounting rules prudently applied.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tonnage tax
17. 18. Dezember 2018

    Draft bill - Brexit Ancillary Regulations

    On 13 December 2018 the Federal Ministry of Finance published a draft bill for the enactment of tax and other regulations for Brexit (“Brexit Bill”)designed to alleviate certain legal consequences arising by reason of Brexit alone.

    Kategorien: Legislation

    Schlagwörter: Brexit
18. 30. April 2014

    Application for tonnage tax from year of first voyage

    The Supreme Tax Court has held that the first year in which application for tonnage tax may be made is the year of the first voyage of the ship for the operator.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tonnage tax
19. 05. Mai 2011

    Tax-free portion of redundancy payment does not effect tax o ...

    The Supreme Tax Court has held that the tax-free portion of a redundancy settlement should be deducted from the down-payment in determining the income accumulation entitlement to progressive rate spread.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: redundancy, extraordinary income
20. 10. Juni 2020

    Covid-19 Italy: Measures in Italy to support the liquidity a ...

    Prepared by Alessandro Caridi and Flavia Barone

    Kategorien: From Europe

    Schlagwörter: Coronavirus (COVID-19)
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