12.08.2015 Regular remuneration can qualify for multi-year preference The Supreme Tax Court has held that remuneration paid in a single sum for a fourteen-month period can qualify for preferential treatment as remuneration paid for more than one year. Categories: Supreme Tax Court casesKeywords: multi-year, unusual income, preferential ...
27.03.2013 First €1 m full loss offset for each period of assessment The Supreme Court has held that the initial full loss offset on €1 m applies to each period of assessment, rather than to each calendar year. Thus it can only be claimed once for a multi-year assessment. Categories: Supreme Tax Court casesKeywords: Liquidation, minimum taxation, loss offs ...
