16. April 2015 Roll-over relief provision infringes EU freedom of establish ... The ECJ has held the roll-over relief provisions allowing deferral of the tax charge on a capital gain from the sale of business property to infringe the freedom of establishment inasmuch as they require reinvestment of the gain in a replacement asset in Germany. Kategorien: From EuropeSchlagwörter: capital gain, roll-over relief, business ...
31. August 2017 5-year tax deferral on transfer of roll-over relief provisio ... The Supreme Tax Court has upheld the German rule providing for immediate taxation (but with a deferral option) of the transfer of a roll-over provision to be held as a fixed asset of a permanent establishment in another member state. Kategorien: Supreme Tax Court casesSchlagwörter: roll-over relief provision, tax deferral
22. Mai 2012 Four-year carry forward for replacement reserve The Supreme Tax Court has held that a replacement reserve for assets lost through accident should be carried forward for the same four-year period as allowed by the roll-over relief provisions. Kategorien: Supreme Tax Court casesSchlagwörter: replacement reserve, roll-over relief pr ...
19. Oktober 2017 Tax & Legal News - Issue 4, October 2017 In this issue: PwC Reports, Official pronouncements, Tax Court Cases and From Europe Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
03. Juni 2015 Tax & Legal News – Issue 3, June 2015 In this issue: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC Kategorien: Tax & Legal NewsSchlagwörter: inheritance tax, roll-over relief provis ...
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: Kategorien: Official Pronouncements, LegislationSchlagwörter: Loss relief, Income tax, Corona Virus, c ...
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. Kategorien: From EuropeSchlagwörter: CCCTB, EU tax consolidation
