30. Juli 2014 Asset write-downs for impairment of value The finance ministry has brought its position on value impairment write-downs into line with the relevant Supreme Tax Court cases. ... The Supreme Tax Court has ruled on value impairment in a number of cases over the past few years. Kategorien: Official PronouncementsSchlagwörter: write-down, value impairment, impairment
03. Januar 2013 No write-down of interest-free loan asset The Supreme Tax Court has refused a company a write-down to current market value of an interest-free long-term loan asset on the grounds that ultimate repayment was not in doubt and that the value impairment was therefore only temporary. ... impairment did not justify a write-down in any event. Kategorien: Supreme Tax Court casesSchlagwörter: loan, interest-free, value impairment
10. Juli 2013 Write-down on some foreign investments permitted for 2001 The Supreme Tax Court has held that the Corporation Tax Act prohibition on impairment write-downs on foreign investments in 2001 must be disapplied if the investment is protected by the EU freedoms of establishment or capital movement, or if it leads to retrospective taxation. ... A write-down for value impairment was a decision to be taken as of the balance sheet date based on the Kategorien: Supreme Tax Court casesSchlagwörter: foreign investment, write-down, impairme ...
12. März 2021 Tax loss of value of shares following the opening of insolve ... If the shareholder's right of membership in a domestic stock corporation (AG) lapses because the AG is dissolved, wound up and deleted from the register as a result of insolvency, the shareholder incurs a taxable loss if he does not receive his contribution back in full or in part. Kategorien: Supreme Tax Court cases, Tax & Legal New ...Schlagwörter: insolvency, value impairment, Loss utili ...
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 CourtSchlagwörter: Taxation of real estate, Principle of eq ...
23. Oktober 2014 Merger loss of life assurance company partially deductible The Supreme Tax Court has held that the merger loss of a life assurance company is deductible insofar as it arose from an excessive book value of the shares in the acquired company. Kategorien: Supreme Tax Court casesSchlagwörter: merger loss, like assurance
17. August 2011 Contributions under Reconstructions Tax Act 1995 always at r ... The Supreme Tax Court has held that the value of a contribution in kind under the Reconstructions Tax Act 1995 as taken up by the recipient is binding on the contributor. Changes in retrospect are binding on both parties. Kategorien: Supreme Tax Court casesSchlagwörter: contribution in kind, contributor
28. Dezember 2020 German Bundesrat approved Finance Bill 2020 In its plenary session of 18 December 2020 the Bundesrat approved the Finance Bill 2020. Kategorien: LegislationSchlagwörter: Finance Bill 2020, Annual Tax Act 2020
