08.08.2016 Negative Goodwill in the case of a contribution The Federal Supreme Tax Court upheld a decision of the Münster Tax Court and held: Categories: Supreme Tax Court casesKeywords: contributions, Reorganisation Tax Act, N ...
10.08.2011 Real estate transfer tax on capital contribution of shares t ... The Supreme Tax Court has again held that the real estate transfer tax due on a contribution of a shareholding in another company is to be written off as a current operating expense. Categories: Supreme Tax Court casesKeywords: contributions, real estate transfer tax, ...
16.03.2011 Employer’s pension contribution tax-free regardless of wordi ... The Supreme Tax Court has held that an employer’s pension fund contribution paid on behalf of an employee is not taxable merely because it was described as a payment on behalf of the employee. Categories: Supreme Tax Court casesKeywords: pension fund, employer, contributions
