11.03.2024 Trade tax banking privilege also for group financing company According to a ruling of the Supreme Tax Court the sole criterion for claiming the banking privilege for trade tax purposes is that the assets from banking transactions and the purchase of monetary receivables outweigh the assets from other business activities. With its decision the court thus keeps to the strict wording of the relevant statute. Categories: Supreme Tax Court casesKeywords: Banking Act, trade tax addback, intra-gr ...
10.11.2021 Supreme Tax Court: Further landmark ruling on intra-group fi ... The Supreme Tax Court issued a further landmark ruling in the area of intra-group financing by which the court strengthens the consideration of risk premiums for subordinated and unsecured loans. Categories: Supreme Tax Court cases, Transfer pricin ...Keywords: unsecured loan, intra-group financing, s ...
