Requirements for combining business operations of public bod ...
On 21 November 2024, the Supreme Tax Court has published its decision on the requirements for the combination of business operations of public bodies in accordance with Section 4 (6) sentence 1 Corporation Tax Act which restricts the scope of application for grouping several commercial institutions. The judgment expressly contradicts the more generous view of the tax authorities on this subject as set out in the circular of the Federal Ministry of Finance (MoF) of 12 November 2009.
Categories: Supreme Tax Court cases
Keywords: Public Sector Entity (PSE), business fac ...
