Schlagwörter: Letter-Box Companies (3 gefunden)

1. 10. Dezember 2019

   Proof of VAT-exempt intra-Community supplies

   For the purposes of establishing whether an VAT-exempt intra-Community supply had been made, where other evidence exists establishing that the motor vehicles had been sent to their destination in the other EU country, the assumption of the absence of documentary evidence could not contradict such other evidence.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: intra-community supply, VAT ID Number, L ...
2. 15. Februar 2019

   Does a letterbox company have legal capacity?

   In a case involving a charge to real estate transfer tax (RETT), the Supreme Tax Court granted the taxpayer interim relief in the form of a suspension from execution (i.e. a delayed tax payment), as the question arose as to whether one of the parties to the transaction, a letterbox company, had legal capacity.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: limited partnership, Letter-Box Companie ...
3. 23. Dezember 2016

   German Government adopts bill to combat tax avoidance.

   On 21 December the German government adopted a bill to combat tax avoidance and to change certain other tax provisions. The Government’s main intention is to make it more difficult for German taxpayers to avoid tax by using letter-box companies. In addition to numerous provisions imposing obligations on the taxpayer to co-operate with the tax authorities, the bill abolishes the bank secrecy rules.

   Kategorien: PwC Reports, Legislation

   Schlagwörter: Act to Combat Tax Avoidance, Letter-Box ...