22. März 2017 No economic ownership of lessee in case of a sale-and-lease ... A mere put option by the lessor at a favorable price does not necessarily lead to the attribution of economic ownership of the assets to the lessee. In its judgment the Supreme Tax Court once more confirms that economic ownership must be determined on a case-by-case basis. Kategorien: Supreme Tax Court casesSchlagwörter: put option, sale and lease-back, economi ...
03. Januar 2017 Depreciation of wind turbines not before transfer of risk Tax depreciation for wind turbines presupposes economic ownership of the asset. A change in economic ownership requires that any risks are transferred to the purchaser/customer. Kategorien: Supreme Tax Court casesSchlagwörter: wind farm, wind turbine, depreciation, e ...
