08.01.2014 Community law precedence for VAT input tax deduction The Supreme Tax Court has held that a customer may fully deduct the VAT charged on a supply in accordance with community law, even if national law prescribes a lower rate. Categories: Supreme Tax Court casesKeywords: deduction, input tax, community law
09.01.2011 Home office costs deductible if centre of professional activ ... The finance ministry has issued a decree on the implementation procedures for a retrospective change in the law increasing the scope for deducting home office costs. Categories: Official PronouncementsKeywords: deduction, Home office costs, retroactiv ...
05.01.2011 EU/EEA church tax recognised as deductible The finance ministry has put church tax paid in other EU/EEA member states on an equal footing with its German counterpart from the point of view of a deduction as an allowable personal expense. Categories: Official PronouncementsKeywords: deduction, Church tax, church, European ...
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 ...
