18.11.2024 ECJ to decide on failure of Germany to eliminate discriminat ... The European Commission decided to refer Germany to the European Court of Justice for having failed to remedy the infringement of the free movement of capital (Article 63 TFEU and Article 40 of the EEA Agreement) due to its discriminatory tax treatment of reinvested capital gains upon sale of real estate located in Germany. Categories: From EuropeKeywords: replacement reserve, sale of real estate
22.05.2012 Four-year carry forward for replacement reserve The Supreme Tax Court has held that a replacement reserve for assets lost through accident should be carried forward for the same four-year period as allowed by the roll-over relief provisions. Categories: Supreme Tax Court casesKeywords: replacement reserve, roll-over relief pr ...
