21.10.2015 Local tourism taxes constitutional The Supreme Tax Court has rejected claims that the local tourism taxes on overnight stays in Bremen and Hamburg are unconstitutional. Categories: Supreme Tax Court casesKeywords: accommodation, tourism tax, overnight
16.07.2014 Accommodation and commuting costs abroad as travelling expen ... The Supreme Tax Court has held that an employee may deduct his accommodation and commuting costs while on secondment abroad from his employment income (if taxable) as travelling expenses. Categories: Supreme Tax Court casesKeywords: travelling expenses, accommodation, comm ...
12.06.2014 Hotel meals in a package are ancillary to the accommodation The Supreme Tax Court has held that hotel meals provided as part of a package are ancillary to the main service of an hotel of providing accommodation. Full-board and half-board packages are therefore taxable as accommodation. Categories: Supreme Tax Court casesKeywords: ancillary service, accommodation, hotel ...
11.01.2012 Hotel voucher subject to VAT as prepayment The Supreme Tax Court has held that the sale of a hotel voucher is subject to VAT as a prepayment on a domestic supply. This is adjusted later if the voucher is used to book foreign accommodation. Categories: Supreme Tax Court casesKeywords: hotel voucher, accommodation
04.01.2011 No travelling expense deduction, if actual costs met by empl ... The Supreme Tax Court has disallowed an expense deduction up to the higher lump-sum amount for accommodation on business travel, where the employer bore the actual amount payable. Categories: Supreme Tax Court casesKeywords: business travel, deduction, lump-sum amo ...
