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Current developments and relevant innovations in the subject area of taxes & law in English.

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  • No requalification of share capital repayment to dividend if ...

    The Supreme Tax Court has rejected a tax office attempt to requalify a repayment of share capital as a dividend merely because the repayment was not specified precisely in the capital reduction Resolution.

    Date of origin
    Categories
    Supreme Tax Court cases
    Keywords
    share capital, repayment, capital reduct ...