27.10.2017 Disposals of shares by limited taxpayers: no add-back of fic ... The Supreme Tax Court has ruled that where a limited taxpayer has no permanent establishment (branch/permanent representative) located in Germany, the add-back of fictitious business expenses cannot be applied. Categories: Supreme Tax Court casesKeywords: Corporation tax, Share disposal, exempt ...
25.04.2012 No input tax deduction on share disposal The Supreme Tax Court has held that the sale of an investment in a company is a non-business related activity and furthermore VAT-free as a sale of shares. The right to deduct the related input tax depends on the costs being not linked only to the sale. Categories: Supreme Tax Court casesKeywords: input VAT, Share disposal, holding compa ...
