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. ... carry back once a harmful share transfer took place. Kategorien: Supreme Tax Court casesSchlagwörter: loss carry-back, change in shareholders, ...
25. Mai 2011 1999 minimum taxation rules do not affect loss carry-back to ... The Supreme Tax Court has held that the 1999 introduction of “minimum taxation” rules limiting loss offset by income type do not apply to a 1999 loss carried back to 1998. Kategorien: Supreme Tax Court casesSchlagwörter: minimum taxation, loss offset, loss carr ...
05. März 2021 Update: Increase of tax loss carry-back and further Corona a ... Third Corona Tax Relief Act: Following the decisions of the coalition committee on 3 February 2021 further Corona aid for companies is planned. Kategorien: Official PronouncementsSchlagwörter: COVID-19, corona aid, tax loss carry-bac ...
16. Juni 2020 Federal Cabinet releases draft bill for post-covid stimulus ... The German Federal Cabinet has released the draft bill on the crisis management package aimed at mitigating the economic impact of the COVID 19 pandemic. ... carry-back , provided the taxpayer can produce evidence of the probable loss carry-back. Kategorien: Official PronouncementsSchlagwörter: COVID-19, loss carry-back, trade tax add ...
17. Februar 2022 Fourth Corona Tax Relief Act - Draft Bill - UPDATE!! The German Federal Ministry of Finance has presented the draft bill for a fourth act implementing tax relief measures to address the Corona crisis (Fourth Corona Tax Relief Act) the following tax measures,inter alia, are envisaged: ... carry back; in the future, only a complete waiver of the loss carry-back will be possible; The maximum Kategorien: Official Pronouncements, LegislationSchlagwörter: Loss relief, Income tax, Corona Virus, c ...
26. November 2021 Traffic Light Coalition Agreement On November 24, the SPD, the Greens and FDP concluded their coalition talks. The party membership of the three parties have yet to approve the Coalition Agreement. Members of the Green party can vote on the Coalition Agreement and the proposals for personnel in the ten days following 24 November 2021. ... carry-back to the two immediately preceding assessment periods; Evaluation and testing of the Option Kategorien: Tax & Legal NewsSchlagwörter: Income tax, Business taxation, coalition ...
18. März 2011 Common Consolidated Corporate Tax Base (CCCTB) The European Commission has published a proposed CCCBT directive to allow groups active in more than one member state to opt for taxation on a single, consolidated tax base to be allocated over member states on a set formula. Assessment and collection would be by each member state under its own rules and at its own rates. ... Losses There is no loss carry-back, but the loss carry-forward is indefinite. Kategorien: From EuropeSchlagwörter: CCCTB, EU tax consolidation
04. Juni 2020 Government Coalition Committee agrees Crisis Management Pack ... In the night of 3-4 June, coalition partners CDU/CSU and SPD agreed on a crisis management package to mitigate the economic impact of the COVID 19 pandemic. Kategorien: Official PronouncementsSchlagwörter: COVID-19, Corporation tax, loss carry-ba ...
