Suchergebnisse für: `principle-of-equality` (6 gefunden)

1. 12. April 2018

   Constitutional complaint regarding the trade tax treatment o ...

   In a decision on 10 April 2018, the German Constitutional Court concluded that the complaint that the trade tax treatment of gains from the disposal of partnership interests was unconstitutional because it contravened the principle of equality was not justified.

   Kategorien: Constitutional Court

   Schlagwörter: trade tax, Principle of equality, Princi ...
2. 22. Mai 2018

   Statutory interest rate levied on late payment of taxes no l ...

   The Supreme Tax Court has serious doubts as to the appropriateness of the current fixed rate of interest on late payments which is levied at a rate of 6 per cent per annum. This is especially relevant when considering the generally low interest rates level which have been charged in the market for some considerable time.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: suspension of payment, statutory interes ...
3. 18. August 2021

   Statutory interest rate levied on late payment or refund of ...

   In a decision on two joint cases published today the Constitutional Court decided that interest incurred on late payment of taxes (back taxes) and the interest paid for tax refunds pursuant to Sections 233a and 238(1) sentence 1 of the German Fiscal Code is not in line with the German Constitution insofar as the interest rate is set at 0.5% per month and for interest periods from 1 January 2014.

   Kategorien: Constitutional Court

   Schlagwörter: statutory interest rate, late payment in ...
4. 17. November 2020

   No trade tax add-back of rental costs allocated to productio ...

   Rental and lease payments for the use of movable fixed assets are not to be added back to trading profits in accordance with Section 8 No. 1 Letter d Trade Tax Act (TTA), insofar as they are to be attributed to the costs for the production/manufacture of current assets.

   Kategorien: Tax Court

   Schlagwörter: trade tax addback, rental expense, curre ...
5. 12. April 2018

   German Constitutional Court ruling on property valuations fo ...

   On 10 April 2018, the German Constitutional Court pronounced as unconstitutional the provisions on the valuation of property for the purposes of real estate tax and demanded new regulations

   Kategorien: Constitutional Court

   Schlagwörter: Taxation of real estate, Principle of eq ...
6. 30. November 2021

   Federal Constitutional Court: Inadmissible review of norm r ...

   In a decision published on 26 November 2021, the Federal Constitutional Court (Bundesverfassungsgericht,) declared as inadmissible a referral by the Supreme Tax Court (Bundesfinanzhof) regarding Section 3 of the Solidarity Surcharge Act 1995 as amended on October 15, 2002 (SSA, 1995).

   Kategorien: Constitutional Court

   Schlagwörter: solidarity surcharge, corporate income t ...