29. Januar 2018 European Court of Justice: Social security payments by EU re ... The European Court of Justice (ECJ) decided that the law requiring a French national resident in a third country to make social security contributions on income arising from assets was justifiable. Kategorien: European Court of JusticeSchlagwörter: free movement of capital, social securit ...
04. Februar 2014 Employer contributions to social security schemes in other m ... The finance ministry has decreed that employer contributions to the social security systems of other member states of the EU/EEA and of Switzerland shall be a tax-free benefit for German resident employees up to the level of the equivalent German charge. Kategorien: Official PronouncementsSchlagwörter: social security, employer contributions
29. Juni 2017 Refusal to deduct French social security contributions not c ... The German refusal of a deduction for social security contributions paid by a German resident French government official does not meet the EU-requirement for free movement of workers, since its effective exclusion under German law placed her at a comparative disadvantage vis-à-vis her German colleague. Kategorien: From EuropeSchlagwörter: social security contributions, free move ...
09. Dezember 2021 New Coalition's plans for Social Security - This is about to ... The P&O Newsflash provides a first overview of the new coalition's future plans for social security- Kategorien: LegislationSchlagwörter: social security, health care, pension co ...
18. Juli 2012 Swiss social security pension premiums not deductible in Ger ... The Supreme Tax Court has held that the compulsory pension insurance contributions of a German resident employee working in Switzerland are incurred in connection with tax-free income and are therefore not deductible in Germany. Kategorien: Supreme Tax Court casesSchlagwörter: social security, pension insurance
08. Mai 2020 Government releases draft Corona – Tax Assistance Bill At its meeting on 6 May 2020, the Federal Cabinet adopted the Corona Tax Assistance Bill, which - with the exception of editorial changes - essentially corresponds to the Federal Ministry of Finance's original formulation. Kategorien: Official PronouncementsSchlagwörter: COVID-19/SARS-CoV-2), tax relief
26. Februar 2013 Criminal proceedings for evasion not excluded by previous ad ... The ECJ has held that the principle of not trying a person for the second time does not exclude a criminal charge on a person who has already borne an administrative penalty for the same offence. Kategorien: From EuropeSchlagwörter: fine, surcharge, prison, second charge
07. Februar 2018 Tax & Legal News – Issue 2, February 2018 In this issue: Official pronouncements, Tax Court Cases and From Europe Kategorien: Tax & Legal NewsSchlagwörter: Crowdfunding, pension fund, Social secur ...
20. Januar 2016 Tax & Legal News – Issue 1, January 2016 In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
12. März 2015 Nursing staff employment agency charges VAT-able The ECJ has held that a German VAT exemption for nursing and similar services provided by medical or nursing organisations does not extend to the charges by an employment agency supplying the necessary staff. Kategorien: From EuropeSchlagwörter: employment agency, nursing, care
18. Juli 2021 Assessing care and support needs on behalf of Medical Health ... The Supreme Tax Court held that expert reports (appraisals) on the care and support needs of patients in order to determine the extent of their entitlement to medical care on behalf of the Medical Service of the Health Insurance (“MDK”) are not exempt from VAT under national law. A tax exemption under EU law is also not possible according to an earlier ECJ judgement pertaining to the case in dispute. Kategorien: Supreme Tax Court casesSchlagwörter: VAT Exemption, Medical health care, soci ...
30. April 2021 EU Parliament formally approves EU-UK Trade and Cooperation ... At a plenary session on 28 April 2021, the EU Parliament formally approved the EU-UK Trade and Cooperation Agreement. The agreement had been provisionally applicable since 1 January 2021 but will now enter into force formally on 1 May 2021. Kategorien: Official PronouncementsSchlagwörter: Brexit, EU Parliament, EU/UK Trade & ...
14. Mai 2013 Automatic information exchange with Spain on pensions The two finance ministries have agreed on an automatic exchange of information on pensions paid to residents of their country under deduction of a withholding tax. Kategorien: Official PronouncementsSchlagwörter: pensions, information exchange, Spain
22. April 2020 COVID 19: Summary of measures introduced to combat the effec ... This article is intended to provide an overview of the current measures taken in connection with the spread of the coronavirus, particularly in tax law. Kategorien: Official PronouncementsSchlagwörter: COVID-19, relief, COVID-19/SARS-CoV-2)
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
01. April 2015 Internet trade in pharmaceuticals: no deduction for payments ... The Supreme Tax Court has held that an internet pharmacy cannot deduct compensation payments to health fund customers for the loss of consultation rights from the taxable turnover with private patients. Kategorien: Supreme Tax Court casesSchlagwörter: health fund, internet pharmacy, pharmace ...
12. März 2014 Tax & Legal News – Issue 2, March 2014 In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC. Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
31. März 2011 Extended deduction for Japan donations The finance ministry has issued a decree on extended deduction provisions for donations, sponsoring and other support given to the victims of the natural and nuclear disasters in Japan. Kategorien: Official PronouncementsSchlagwörter: disaster, Japan relief
03. Mai 2012 New double tax treaty with Luxembourg A revised double tax treaty has been signed with Luxembourg reflecting the current version of the OECD model. Kategorien: PwC ReportsSchlagwörter: Luxembourg, OECD model, double tax reaty
22. Juni 2011 Health insurance premiums tax-free? The Supreme Tax Court has held that employer contributions to employee health insurance policies are tax-free if required by statute and the employee is unable to encash the benefit. Kategorien: Supreme Tax Court casesSchlagwörter: health insurance, tax-free, social secur ...
