12.03.2021 Tax loss of value of shares following the opening of insolve ... If the shareholder's right of membership in a domestic stock corporation (AG) lapses because the AG is dissolved, wound up and deleted from the register as a result of insolvency, the shareholder incurs a taxable loss if he does not receive his contribution back in full or in part. Categories: Supreme Tax Court cases, Tax & Legal New ...Keywords: insolvency, value impairment, Loss utili ...
30.07.2014 Asset write-downs for impairment of value The finance ministry has brought its position on value impairment write-downs into line with the relevant Supreme Tax Court cases. Categories: Official PronouncementsKeywords: Wertminderung / Impairment (allgemein), ...
03.01.2013 No write-down of interest-free loan asset The Supreme Tax Court has refused a company a write-down to current market value of an interest-free long-term loan asset on the grounds that ultimate repayment was not in doubt and that the value impairment was therefore only temporary. Categories: Supreme Tax Court casesKeywords: loan, interest-free, value impairment
