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 ...
20. Dezember 2011 Debts automatically bad on opening insolvency proceedings The finance ministry has ruled that the VAT on receivables from sales of goods or services is to be automatically cancelled on the opening of insolvency proceedings against the debtor. Payments made later by the trustee lead to re-adjustment of the VAT return. Kategorien: Official PronouncementsSchlagwörter: irrecoverable, insolvency
