Suchergebnisse für: `minimum-rate` (3 gefunden)

1. 15. Juni 2011

   Minimum rate for non-residents with business income confirme ...

   The Supreme Tax Court has confirmed that a minimum tax rate levied on non-residents earning business income in Germany does not offend against the non-discrimination clauses of international treaties.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: non-resident, minimum rate
2. 05. März 2015

   No reduced rate of VAT on e-books

   The ECJ has held that there is no provision in the VAT Directive allowing France and Luxembourg to tax supplies of e-books at other than the standard rate of VAT.

   Kategorien: From Europe

   Schlagwörter: e-books, electonically supplied services
3. 15. Februar 2018

   European Court of Justice: customs values and the recogniti ...

   In its decision in Hamamatsu Photonics Deutschland (C-529/16) the European Court of Justice (ECJ) held that Articles 28 to 31 of the Customs Code (old version) must be interpreted as meaning that they do not permit an agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period, to form the basis for the customs value, without it being possible to know at the end of the accounting period whether that adjustment would be made up or down.

   Kategorien: European Court of Justice

   Schlagwörter: customs, transfer pricing adjustment, cu ...