14.01.2025 Notice of a tax assessment to a dissolved partnership The validity of an assessment notice on the separate and uniform determination of the tax bases (profit assessment notice) for 2013 which was issued after a partnership had been fully terminated was in dispute before the tax courts. In its most recent decision, the Supreme Tax Court disagreed with the view of the tax court of first instance who has held that a profit assessment notice issued to a fully terminated partnership is always null and void. Categories: Supreme Tax Court casesKeywords: assessment procedures, assessment basis
15.07.2021 Zero financing does not reduce tax basis for VAT The payment for a sale of goods is not reduced in case of a 0% financing which was arranged and borne by the seller and which is handled through a bank. The basis of assessment for VAT purposes (tax basis) is still the purchase price agreed with the buyer, even if the invoice states that the seller grants a discount in the amount of the interest. Categories: Supreme Tax Court casesKeywords: VAT basis, zero financing, assessment ba ...
