03. Mai 2019 Refinancing by leasing companies: treatment of notional inte ... According to a decision of the Supreme Tax Court, the leasing instalments paid in cases of refinancing by a leasing company were also to be included in the calculation of the trade tax base. Kategorien: Supreme Tax Court casesSchlagwörter: Leasing, sale and lease-back, trade tax ...
12. Oktober 2017 VAT: Referrals to European Court of Justice on imputed taxat ... Supreme Tax Court judges have expressed doubt both upon the previously uncontested obligation of entrepreneurs subject to the so-called imputed taxation (“Sollbesteuerung) to pre-finance VAT and upon the exclusion of the reduced VAT rate on the provision of holiday apartment rentals according to the so-called margin-scheme taxation. The Supreme Tax Court has therefore referred two cases to the European Court of Justice (ECJ) (i) referral of 21 June 2017: V R 51/16; and (ii) referral of 3 August 2017: V R 60/16. Kategorien: Supreme Tax Court cases, European Court ...Schlagwörter: Leasing, VAT, Holiday accomodation, Marg ...
02. September 2015 VAT on asset leasing The finance ministry has added a passage on asset leasing to its VAT Implementation Decree to the effect that entry by the leasing company into the transaction before delivery of the asset to the customer renders the lessor the purchaser, whereas entry afterwards qualifies the leasing transaction as VAT-free finance. Kategorien: Official PronouncementsSchlagwörter: Leasing
11. Februar 2014 VAT on motor vehicle leasing The finance ministry has issued a decree on final payments at the end of the lease term for motor vehicles distinguishing between adjustments for over or underuse and VAT-free compensation for damage. Kategorien: Official PronouncementsSchlagwörter: Leasing, motor vehicle, damage
