17. Juni 2022 German withholding tax refund requirements for non-resident ... The German rules on the procedure and documentation requirements for withholding tax refunds to non-resident portfolio shareholders are not compatible with the EU principles on the free movement of capital, as the European Court of Justice (ECJ) said in a most recent decision. Kategorien: European Court of JusticeSchlagwörter: portfolio dividend, refund claim, docume ...
02. Mai 2018 Federal Ministry of Finance amends earlier circular on treat ... On 20 December 2017 the European Court of Justice (ECJ) took the view that Section 50d (3) Income Tax Act prohibiting certain intermediary foreign companies from (full or partial) refund of German withholding tax was incompatible with both the Parent-Subsidiary Directive and the freedom of establishment. The German Tax Authorities have recently issued a circular on its application of the rules. Kategorien: Official PronouncementsSchlagwörter: refund claim, Parent-Subsidiary Directiv ...
17. Februar 2016 Foreign businesses may not recover VAT on exports or intra-c ... The finance ministry has issued a decree forbidding foreign businesses from reclaiming the VAT invoiced to them on exports or intra-community supplies from Germany. Kategorien: Official PronouncementsSchlagwörter: intra-community supply, foreign business ...
22. Mai 2014 VAT returns or refund claims of foreign businesses The finance ministry has decreed that a Supreme Tax Court case requiring a foreign business to file a full VAT return of all German inputs and outputs where its only taxable output is a VAT invoice issued in error should only be followed by foreign businesses whose refund claims have been rejected in error. Kategorien: Official PronouncementsSchlagwörter: input tax, foreign business, refund clai ...
12. Februar 2014 Interest on tax refunds taxable The Supreme Tax Court has held that interest received on a tax refund due is taxable income despite the non-deductibility of interest payable on an outstanding liability. Kategorien: Supreme Tax Court casesSchlagwörter: interest, refund claim, tax refund
06. November 2013 VAT refund claim from third country must be signed by author ... The Supreme Tax Court has upheld the VAT Act provision that a VAT refund claim of a non-EU/EEA company must be signed by an authorised signatory. Kategorien: Supreme Tax Court casesSchlagwörter: refund claim, authorised signatory
16. Oktober 2013 Foreign business to recover input tax with VAT return if any ... The Supreme Tax Court has held that a foreign business should file an annual return for VAT showing its entire recoverable input tax for the year if it owed output tax at any time during the year for any reason. Kategorien: Supreme Tax Court casesSchlagwörter: input tax, foreign business, refund clai ...
