31.05.2024 ECJ: No additional obligations for online service providers ... The European Court of Justice decided that a Member State may not impose additional obligations on an online service provider established in another Member State. Categories: European Court of JusticeKeywords: electronic services, reporting obligatio ...
02.04.2023 Ministry of Finance to comment on the application of the Pla ... On 3 February 2023, the German Federal Ministry of Finance (MoF) published a circular on certain application issues regarding the Platform Tax Transparency Act. Categories: Official PronouncementsKeywords: reporting obligation, tax transparency
09.12.2022 ECJ: Reporting and notification obligations of lawyers as in ... In an answer to a preliminary request from the Belgian Constitutional Court the European Court of Justice held that the obligation for a lawyer to inform other intermediaries involved is not necessary and infringes the right to respect for communications with his or her client. Categories: European Court of JusticeKeywords: reporting obligation, intermediaries
28.03.2021 Reminder: Reporting obligations pursuant to Brexit The German Central Tax office reminds of the reporting requirements pursuant to Section 138 (2) sentence 1 No. 4 of the German Fiscal Code and the consequences due to Brexit. Categories: Official PronouncementsKeywords: Brexit, reporting obligation, controllin ...
23.05.2019 Ministry of Finance release new form for reporting foreign r ... The Ministry of Finance has published a new form for reporting foreign relationships according to Section 138 (2) of the General Tax Code (GTC). The new form replaces the form originally included in the Ministry of Finance’s guidelines on the application of Section 138 (2) and Section 138b of the GTC dated 5 February 2018. Categories: Official PronouncementsKeywords: foreign related parties, reporting oblig ...
14.04.2016 Tax reporting provision does not restrict freedom of establi ... The ECJ has held that an obligation on a German bank to report assets held by German customers of its Austrian branch to the German tax authorities does not restrict the bank’s freedom to establish itself in Austria. Categories: From EuropeKeywords: bank secrecy, reporting obligation
