13. November 2017 Commercial transactions between friends; recognition of loss ... On 8 November 2017 the Supreme Tax Court published a decision made on 9 May 2017 on a case involving a gratuitous share transfer between friends, where the transferor had significant acquisition costs. The Court held that the presumption of a commercial transaction is not rebutted purely because a friendship exists between the contracting parties. Kategorien: Supreme Tax Court casesSchlagwörter: share transfer, arm's length, Income Tax ...
18. März 2015 Sole shareholder for RETT despite own shares held by company The Supreme Tax Court has held that real estate transfer tax falls due on the acquisition by a company of its own shares if only one other shareholder remains. Kategorien: Supreme Tax Court casesSchlagwörter: share transfer, real estate transfer tax ...
02. Juli 2014 Benefit from employee shares to be measured on contract date The Supreme Tax Court has held that the benefit from the grant of employee shares is to be based on the value of the shares on the date the transfer agreement became binding on both sides. It also held that there was no automatic presumption that a share transfer to the spouse of an employee was made in consideration for employee services rendered. Kategorien: Supreme Tax Court casesSchlagwörter: share transfer, employee shares, benefit
20. April 2011 Real estate transfer tax on share acquisitions unconstitutio ... The Supreme Tax Court has asked the Constitutional Court for a ruling on the conformity with the constitution of the real estate transfer tax valuation provisions applicable to share transfers. Kategorien: Supreme Tax Court casesSchlagwörter: share transfer, real estate transfer tax ...
20. Januar 2011 Upstream merger does not imperil loss carry forward of survi ... The Supreme Tax Court has held that a downstream, but not an upstream, merger leads to new assets for the surviving entity that can imperil its loss carry forward. Kategorien: Supreme Tax Court casesSchlagwörter: loss carry forward, share acquisition, s ...
