15.03.2025 Restriction to offset losses from tax deferral models not un ... Section 15b Income Tax Act dealing with the restriction of loss utilization for tax deferral models does not presuppose that an investment is not economically sensible or has not proved particularly successful. The restriction for an offset and deduction of losses from tax deferral models is also constitutional in the case of a so-called definitive loss. This was currently decided by the Supreme Tax Court who hereby confirmed its previous case law on this matter. Categories: Supreme Tax Court casesKeywords: loss offset, tax deferral scheme, tax lo ...
27.03.2014 No refusal of relief under tax deferral scheme rules for unp ... The Supreme Tax Court has held that a loss incurred on an investment project of a closed-circle investment fund can be deducted by investors from their other income if the loss was not pre-planned and factored into the fund’s yield calculations. Categories: Supreme Tax Court casesKeywords: investment funds, tax deferral scheme
