Tax & Legal

Categories: All (2 found)

1. 26.04.2012

   Supreme Tax Court doubts on 1999/2000 "significant holding"

   The Supreme Tax Courts has expressed serious doubts on the definition of a “significant holding” leading to an income tax charge on a gain on sale in 1999 and 2000.

   Categories: Supreme Tax Court cases

   Keywords: capital gain, significant holding, gain ...
2. 24.04.2012

   Freedom of establishment excludes free movement of capital?

   An ECJ advocate general has suggested the court deny an individual freedom of capital movement on the grounds that the more appropriate freedom is that of establishment, which, however, is not relevant in the circumstances.

   Categories: From Europe

   Keywords: free movement of capital, inheritance ta ...