17.03.2023 Retroactive effects of over-surrenders from periods prior to ... The Federal Constitutional Court held that the retroactive introduction of Sec. 14 (3) Corporation Tax Act concerning the treatment of over-surrenders arising from periods prior to the membership in an Organschaft (tax consolidation group) to be in part unconstitutional and thus invalid. Categories: Constitutional CourtKeywords: Organschaft, tax group, tax consolidatio ...
13.09.2022 Liability of the Controlled Company arising after the termin ... In a recent case, the Supreme Tax Court decided that the liability of a controlled company (subsidiary) in a tax consolidation group (“Organschaft”) for the tax liability of its controlling company (parent in the Organschaft) is not necessarily limited to such taxes which arose during the existence of the Organschaft. The controlled company may be liable to the extent that the parent is required to pay tax on the controlled company’s turnover and may deduct input tax amounts from invoices for services obtained by the controlled company. Categories: Supreme Tax Court casesKeywords: VAT group, secondary liability, tax cons ...
10.11.2017 Tax Consolidation Groups (“Organschaft”) for income tax purp ... According to a decision of the Supreme Tax Court published on 9 November 2017 a profit pooling agreement will not be recognised for tax purposes where the compensation agreement with the external shareholder contains both the right to a variable compensation payment calculated on the basis of the profits of the subsidiary/controlled company/"Organgesellschaft" (“subsidiary”) and a fixed amount. Categories: Supreme Tax Court casesKeywords: Organschaft, Corporation tax, compensati ...
