22.05.2018 Statutory interest rate levied on late payment of taxes no l ... The Supreme Tax Court has serious doubts as to the appropriateness of the current fixed rate of interest on late payments which is levied at a rate of 6 per cent per annum. This is especially relevant when considering the generally low interest rates level which have been charged in the market for some considerable time. Categories: Supreme Tax Court casesKeywords: Interest rates, suspension of payment, s ...
19.10.2017 Standard actuarial interest rate for pension provisions of 6 ... The Cologne Tax Court considers the standard actuarial interest rate of 6 % applied for the calculation of pension provisions under Section 6a of the Income Tax Act in 2015 to be unconstitutional. It has suspended the appeal and referred the matter to the Constitutional Court for that Court to consider the constitutionality of the standard rate. Categories: Constitutional CourtKeywords: pension provision, Interest rates, Actua ...
