Tax & Legal

Categories: All (2 found)

1. 10.08.2025

   No amendment of tax assessment in case of conflict with high ...

   The Supreme Tax Court most recently decided that a tax assessment issued on a provisional basis pursuant to Section 165 (1) sentence 2 no. 3 of the German Fiscal Code cannot be amended to the disadvantage of the taxpayer with a reference to Section 165 (2) Fiscal Code.

   Categories: Supreme Tax Court cases

   Keywords: tax amendments, provisional assessment, ...
2. 15.04.2015

   Minimum taxation not a reason for provisional assessment

   The Supreme Tax Court has held that a tax office cannot be required to issue a provisional assessment restricting the immediate deduction of the loss brought forward, merely because of the possibility that the remaining loss to be carried forward might be invalidated by a share transaction abroad at some future point in time.

   Categories: Supreme Tax Court cases

   Keywords: loss offset, minimum tax, provisional as ...