13.03.2023 Rental of movable living containers subject to reduced VAT r ... The reduced Value Added Tax (VAT) rate does not only apply to the rental of land and the buildings fixed to it, but also in general to the rental of living and sleeping quarters by an entrepreneur for the short-term accommodation of strangers. According to the Supreme Tax Court this also includes the renting of non-stationary living containers to harvesters (seasonal workers). Categories: Supreme Tax Court casesKeywords: reduced rate VAT, rental
26.07.2016 Sale-and-lease back not rental but other service subject to ... The Supreme Tax Court considers a sale-and-lease-back transaction as a taxable other service rather than a lease or the tax-exempt grant of a loan if the chosen scenario is a reasonable non-tax driven choice of form used to enable the seller (lessee) to enjoy certain accounting and reporting benefits. Categories: Supreme Tax Court casesKeywords: Sale and Leaseback, rental, taxable serv ...
25.09.2014 Trade tax rental disallowance constitutional The Supreme Tax Court has held that there is no constitutional objection to the partial disallowance of rental costs for trade tax, even if the tenant has sublet the premises. Categories: Supreme Tax Court casesKeywords: trade tax, rental, sublet
