30.10.2023 Trade tax addback of expenses for the provision of holiday h ... The Supreme Tax Court decided that payments made by a provider of holiday lettings to the respective owners of the holiday homes in order to sublet them himself to travelers may qualify as rental within the meaning of Section 8 No. 1 letter a Trade Tax Act and must in part be added back to the trading profit subject to trade income tax. Categories: Supreme Tax Court casesKeywords: trade tax addback, Holiday accomodation, ...
12.10.2017 VAT: Referrals to European Court of Justice on imputed taxat ... Supreme Tax Court judges have expressed doubt both upon the previously uncontested obligation of entrepreneurs subject to the so-called imputed taxation (“Sollbesteuerung) to pre-finance VAT and upon the exclusion of the reduced VAT rate on the provision of holiday apartment rentals according to the so-called margin-scheme taxation. The Supreme Tax Court has therefore referred two cases to the European Court of Justice (ECJ) (i) referral of 21 June 2017: V R 51/16; and (ii) referral of 3 August 2017: V R 60/16. Categories: Supreme Tax Court cases, European Court ...Keywords: Leasing, VAT, Holiday accomodation, Marg ...
