Schlagwörter: intangible assets (3 gefunden)

1. 04. August 2022

   Broadcasting license under the State Media Act not an intang ...

   Considering the general context and framework of the German media law, the “broadcasting license” issued to a private broadcaster of radio or television programs is not, from a purely tax point of view, to be treated as an intangible asset for which capitalization in the tax balance sheet is mandatory. According to the Supreme Tax Court this is for want of a sufficient enough economic transferability of the broadcasting license. The fees paid in connection with the admission as regional TV-station, as in the case of dispute, are in general immediately tax deductible.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: intangible assets, broadcasting license, ...
2. 08. Mai 2019

   Sky subscription for German football league games may consti ...

   The Supreme Tax Court has ruled the expenses of a football trainer for a Sky subscription to German football league (“Bundes League”) games may be treated as tax-deductible expenses from self-employed income. The appellant was a full-time trainer of goal keepers working in licensed football.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: intangible assets, Income Tax Act, tax´- ...
3. 03. März 2015

   No objection to 10 year tax deferral on transfer of assets a ...

   An ECJ advocate general has suggested the court rule that a German practice of allowing deferral of taxation on the hidden reserves (appreciation in value) in intangible assets transferred abroad is proportional and reasonable in the light of the overall need to ensure a fair distribution of taxing rights between member states.

   Kategorien: From Europe

   Schlagwörter: hidden reserves, intangible assets, inte ...