03.05.2019 Refinancing by leasing companies: treatment of notional inte ... According to a decision of the Supreme Tax Court, the leasing instalments paid in cases of refinancing by a leasing company were also to be included in the calculation of the trade tax base. Categories: Supreme Tax Court casesKeywords: Sale and Leaseback, Leasing, trade tax a ...
22.03.2017 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. Categories: Supreme Tax Court casesKeywords: Sale and Leaseback, put option, economic ...
19.09.2016 Tax & Legal News – Issue 6, September 2016 In this issue: Official ponouncements, Supreme Tax Court Cases and From Europe Categories: Tax & Legal NewsKeywords: Sale and Leaseback, VAT, subject to tax
26.07.2016 Sale-and-lease back not rental but other service subject to ... The Supreme Tax Court considers a sale-and-lease-back transaction as a taxable other service rather than a lease or the tax-exempt grant of a loan if the chosen scenario is a reasonable non-tax driven choice of form used to enable the seller (lessee) to enjoy certain accounting and reporting benefits. Categories: Supreme Tax Court casesKeywords: Sale and Leaseback, rental, taxable serv ...
08.03.2016 VAT on lease concluded after delivery of asset to customer The finance ministry has changed its VAT Implementation Decree to the effect that a lease concluded after delivery of the asset to the customer is either a sale and lease-back transaction or the grant of a loan. Categories: Official PronouncementsKeywords: Sale and Leaseback, lease
