Tax & Legal

Categories: All (2 found)

1. 04.02.2015

   Used car warranty by third party an insurance?

   An ECJ advocate general has suggested the court hold the provision of a warranty by an independent business for certain components and assemblies within used cars sold by a dealer is an insurance, the premium for which should be taxed as such.

   Categories: From Europe

   Keywords: Insurance / Versicherungen, Insurance ta ...
2. 26.02.2014

   No insurance tax for warranty risks on construction work abr ...

   The Supreme Tax Court has held that insurance taken out with an EU/EEA insurer to cover warranty risks on a plant constructed outside Germany is free of insurance tax. However, the same insurance taken out with a non-EU/EEA insurer is subject to the tax if the insured person is a domestic legal or natural person.

   Categories: Supreme Tax Court cases

   Keywords: Insurance / Versicherungen, Insurance ta ...