Suchergebnisse für: `trade-tax` (85 gefunden)

1. 25. September 2014

   Trade tax rental disallowance constitutional

   The Supreme Tax Court has held that there is no constitutional objection to the partial disallowance of rental costs for trade tax, even if the tenant has sublet the premises.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax, rental, sublet
2. 10. August 2011

   No trade tax double dip within Organschaft

   The Supreme Tax Court has refused an Organschaft subsidiary the trade tax property company exemption because it only let within the Organschaft.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Organschaft, double dip, property compan ...
3. 21. Juli 2011

   German trade tax restriction on interest deductibility uphel ...

   The ECJ has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive.

   Kategorien: From Europe

   Schlagwörter: trade tax, long-term interest, long term ...
4. 06. Mai 2015

   No foreign passive income attribution for trade tax

   The Supreme Tax Court has held that the foreign passive income attributed to a domestic parent is to be seen as stemming from a foreign business establishment and is therefore exempt from trade tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: CFC, passive income, attribution
5. 15. März 2016

   Constitutional complaint against trade tax interest add-back ...

   The Constitutional Court has refused to try a case against the trade tax interest add-back for want of a detailed explanation of its complaint by the referring court.

   Kategorien: PwC Reports

   Schlagwörter: interest expense, Trade tax interest, in ...
6. 03. April 2019

   Extended trade tax deduction also possible for shareholdings ...

   Under the extended trade tax deduction, rental income derived by entities whose activities are limited to the administration of their own real property is deductible from the trading income subject to trade tax. The Grand Senate of the Supreme Tax Court held that this trade tax deduction is also available for a commercial GmbH & Co. KG with respect to its interest in a pure asset-management civil law partnership.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: extended trade tax deduction, real estat ...
7. 12. Mai 2011

   Trade tax interest add-back not banned by directive?

   An ECJ advocated general has suggested the court rule that the German trade tax interest disallowance is not a "withholding tax" banned by the Interest and Royalties Directive.

   Kategorien: From Europe

   Schlagwörter: interest, thin capitalisation, trade tax ...
8. 25. August 2016

   Constitutional Court refuses case on non-deductibility of tr ...

   The Constitutional Court has rejected a claim that the trade tax charge on companies is unconstitutional in that companies are treated differently from natural persons.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax charge, trade tax burden, non- ...
9. 18. Januar 2019

   Trade tax: foreign passive income attribution

   Two decisions of the Baden-Württemberg Tax Court have been published in connection with the attribution of foreign passive income for trade tax purposes. In these decisions the Court also raises doubts as to whether the add-back of this type of foreign income is compatible with EU law.

   Kategorien: Tax Court

   Schlagwörter: trade tax, CFC, trade tax deduction, for ...
10. 09. Januar 2014

    Trade tax deduction for shipping in international waters ind ...

    The Supreme Tax Court has held the 80% deduction from income chargeable to trade tax from shipping operations in international waters to be available regardless of a short or long term intention to continue the operation. If, however, the ship had already been sold prior to commissioning, the capital gain is not derived from an international operation and is chargeable to trade tax in full.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tonnage tax, Shipping, international wat ...
11. 13. August 2014

    Pre-tonnage tax gains fully chargeable to trade tax

    The Supreme Tax Court has held on a literal interpretation of the statute that an unrealised exchange gain on opting for tonnage tax does not qualify for the trade tax privilege for shipping income when realised.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tonnage tax, shipping line, pre-tonnage ...
12. 18. Juli 2012

    Recultivation costs not rent for trade tax

    The Supreme Tax Court has held that the costs of recultivating a quarry when borne by the operator are not part of the rent paid to the owner and do not therefore fall under the same trade tax disallowance.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: recultivation, quarry
13. 25. April 2012

    German trade tax restriction on interest deductibility uphel ...

    The Supreme Tax Court has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive and not infringing the German/Dutch tax treaty prohibition on discrimination.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: add-back, Inerest deduction, long-term i ...
14. 18. Mai 2016

    No de minimis exclusion for negative interest deduction for ...

    The Supreme Tax Court has held that the €100.000 de minimis exclusion from the trade tax add-back for interest applies to positive amounts only.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: interest, trade tax, de minimis
15. 18. Dezember 2014

    No trade tax “Organschaft” privilege for interest paid to fo ...

    The Supreme Tax Court has held that restricting a trade tax privilege to domestic units of a tax group does not infringe a group’s freedom of Establishment.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Organschaft, trade tax, long-term intere ...
16. 11. Mai 2016

    Ship charter trade tax privilege only if charterer mans ship ...

    The Supreme Tax Court has held that the 80% trade tax exemption for shipping in international waters only applies to income from ship charters if the claimant has equipped and manned the ship himself.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: ship charter, shipping operations
17. 18. März 2015

    No trade tax disallowance of expenses of earning tax-free di ...

    The Supreme Tax Court has held that there is ultimately no trade tax disallowance of expenses directly connected with tax-free dividend income earned through an Organschaft subsidiary.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: trade tax disallowance, tax-free dividen ...
18. 10. Juli 2013

    No trade tax add-back for foreign dividends in 2001

    The Supreme Tax Court has held that the provision in the Trade Tax Act requiring that foreign dividends on shareholdings of up to 10% be charged to tax if received in 2001 is contrary to European law and must be disapplied for that year.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: add-back, foreign dividend, trade tax
19. 12. Oktober 2017

    Referral to Federal Constitutional Court: trade tax on the ...

    The First Senate of the Federal Constitutional Court heard arguments on the constitutionality of a provision in the Trade Tax Act, according to which trade tax was levied on the sale of business interests. The case has opened up a question of principle with regard to trade tax.

    Kategorien: Constitutional Court

    Schlagwörter: trade tax, Income tax
20. 26. August 2016

    No trade tax loss carry-forward with merger of two-tier part ...

    In its decision of 12 May 2016 the Supreme Tax Court held that -in the case of a two-tier partnership structure- the trade tax loss carry-forward of the lower-tier partnership is fully eliminated, if the upper-tier partnership, which holds a 100% -interest in the income and assets of the lower-tier partnership, is merged down-stream and thus ceases to exist. Referring to previous case law, the Court’s reasoning was that the upper-tier partnership, as co-entrepreneur of the lower-tier partnership, was also the holder of the partnership’s trade tax loss-relief.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: downstream merger, trade tax, Two-Tier P ...
21. Weitere laden