28.01.2016 Reconstruction balance sheet may include newly capitalised i ... 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. Categories: Supreme Tax Court casesKeywords: Goodwill, reconstruction, intangibles
13.03.2014 No input tax deduction on acquisition of intangibles to be p ... 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. Categories: From EuropeKeywords: input tax, partnership, intangibles
16.11.2011 Compulsory product registration costs incurred on date of ap ... 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. Categories: Supreme Tax Court casesKeywords: pesticide, registration fee, intangibles
