Suchergebnisse für: `tax-relief` (61 gefunden)

  4. 13. Juni 2022

    Supreme Tax Court decides the electricity tax relief constit ...

    In a recent ruling, the Supreme Tax Court decided that companies in difficulty are not eligible for electricity tax relief as provided for in Sec. 9b and Sec. 10 Electricity Tax Act. Such relief constitutes illegal State aid as set forth in Article 107 (1) of the Treaty on the Functioning of the European Union (TFEU). The Supreme Tax Court was called for the first time to deal with this issue.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: illicit state aid, tax relief, electrici ...
  7. 24. Februar 2025

    RETT: No tax relief for foreign intra-group share transfer

    The Supreme Tax Court decided that the contribution of all shares in an indirectly property-owning company by a corporation under Irish law to the plaintiff against consideration is subject to real estate transfer tax pursuant to Section 1 (3) Real Estate Transfer Tax Act. The exemption on intra-group restructures (conversions) under Section 6a Real Estate Transfer Tax Act was not available.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: share transfer, unification of shares, r ...
  9. 24. November 2017

    German exclusion from withholding tax relief in conflict wit ...

    The German anti- treaty shopping rule denying full or partial relief from withholding tax, as otherwise prescribed under a double tax treaty or applicable EU directive, is questioned by the Lower Tax Court of Cologne as being in violation of community law. The question has been referred to the ECJ in number of cases.

    Kategorien: Supreme Tax Court cases, From Europe
    Schlagwörter: dividend withholding tax, treaty relief, ...
  16. 23. Mai 2025

    Competence of Central Customs Office after merger

    In a recent decision, the Supreme Tax Court has given its opinion on the territorial jurisdiction (competence) of German central customs authorities as regards electricity and energy tax relief applications and commented on the point in time when a change of jurisdiction in accordance with Section 26 Fiscal Code is possible. Competence of the customs authority is only transferred in the event of a change in circumstances and if the previously competent tax authority has already started processing the specific administrative procedure.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: customs, competent authority, tax relief
  18. 21. Juli 2025

    ECJ to clarify EU State aid rules on non-profit status of se ...

    In a request for a preliminary ruling, the Supreme Tax Court has referred several questions to the ECJ regarding the compatibility of non-profit tax status and the prohibition of state aid under EU law. The question to be answered is whether the extension of tax relief for special-purpose entities to companies that provide services for remuneration in cooperation with a corporation that is recognized as a non-profit organization (so-called service corporation) constitutes illicit state aid in accordance with Art. 107 of the Treaty on the Functioning of the European Union (TFEU).

    Kategorien: Supreme Tax Court cases, European Court ...
    Schlagwörter: state aid, non-profit associations
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