Schlagwörter: value impairment (3 gefunden)

1. 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 ...
2. 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.

   Kategorien: Official Pronouncements

   Schlagwörter: Wertminderung / Impairment (allgemein), ...
3. 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.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: loan, interest-free, value impairment