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Schlagwörter: Share disposal (2 gefunden)

  1. 27. Oktober 2017

    Disposals of shares by limited taxpayers: no add-back of fic ...

    The Supreme Tax Court has ruled that where a limited taxpayer has no permanent establishment (branch/permanent representative) located in Germany, the add-back of fictitious business expenses cannot be applied.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Corporation tax, Share disposal, exempt ...
  2. 25. April 2012

    No input tax deduction on share disposal

    The Supreme Tax Court has held that the sale of an investment in a company is a non-business related activity and furthermore VAT-free as a sale of shares. The right to deduct the related input tax depends on the costs being not linked only to the sale.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: input VAT, Share disposal, holding compa ...
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