10.05.2024 Assessment basis for VAT upon transfer of immovable property ... The ECJ decided in a polish case that the taxable amount of a contribution of property by one company to the capital of a second company in exchange for shares in the latter must be determined based on the issue price of those shares if the parties mutually agreed to that effect. Categories: European Court of JusticeKeywords: Share exchange, contribution in kind
27.01.2011 Share exchange on merger at nominal value releases hidden re ... The Supreme Tax Court has held that a share exchange at nominal value leading to a transfer of hidden reserves abroad triggers a taxable capital gain for the transferring shareholder. Categories: Supreme Tax Court casesKeywords: capital gain, hidden reserves, Share exc ...
