Tax & Legal

Categories: All (5 found)

1. 01.03.2013

   Development aid employee tax incentive for employers in othe ...

   The ECJ has held that a German development aid exemption must be allowed to residents employed in other member states on assignments that otherwise qualify.

   Categories: From Europe

   Keywords: exemption, development aid, tax incentiv ...
2. 29.09.2011

   Intra-community supply exemption lost if customer concealed

   The finance ministry has followed an ECJ and a Supreme Tax Court case in a decree refusing tax exemption on intra-community supplies to traders in breach of formalities, despite ability to demonstrate the actual delivery to a customer in another member state, if the trader has concealed the identity of his customer, thus facilitating a VAT fraud in the country concerned.

   Categories: Official Pronouncements

   Keywords: intra-community supply, exemption
3. 15.09.2011

   No requirement to exempt foreign service allowances for work ...

   The ECJ has held that the foreign service allowances paid to a German resident French civil servant are not exempt from a German rule taking them into account in setting the rate to be applied to the taxpayer’s other income, despite complete German exemption for corresponding benefits paid to German civil servants abroad.

   Categories: From Europe

   Keywords: exemption, foreign service allowance, ci ...
4. 22.06.2011

   Golf club charges for instruction VAT-free

   The Supreme Tax Court has held that the charges of a golf club for individual instruction by employees are free of VAT under a direct application of the Sixth Directive.

   Categories: Supreme Tax Court cases

   Keywords: exemption, golf, instruction
5. 05.05.2011

   Relief or pension payments deductible as expenses of taxable ...

   The Supreme Tax Court has held that payments from an employee relief fund in fulfilment of its purpose are deductible as business expenses if the fund is charged to corporation tax on an excess of assets.

   Categories: Supreme Tax Court cases

   Keywords: exemption, relief fund, actuarially valu ...