The Supreme Tax Court has held that the opening balance sheet of a partnership converted from a GmbH may include intangibles that the GmbH could not take up in its closing balance sheet.
The ECJ has held that a German tax consultant cannot deduct the input tax on the acquisition of an intangible from one partnership for use by another for lack of his own economic activity.
The Supreme Tax Court has held that the costs of registering a pesticide arise with the application. As part of the cost of developing the product, they are immediate expense in view of the prohibition on capitalisation of own intangibles.
