17.11.2024 Application for transfer at book value to be made also in a ... In a most recent judgment, the Supreme Tax Court held that the application for maintaining the book values in accordance with Section 3 (2) sentence 1 of the German Reorganization Tax Act can be made in the notarial deed on the reorganization of which the notary sends a certified copy to the responsible tax office in accordance with § 54 para. 1 of the Income Tax Implementation Ordinance. Categories: Supreme Tax Court casesKeywords: Tax Book Values, restructuring, transfer ...
31.10.2016 Deadline for the filing of an application for recording at t ... The Supreme Tax Court held, in a decision published on 27 October 2016, that: Categories: Supreme Tax Court casesKeywords: Tax Reorganisations Act, Tax Book Values ...
