PwC

Tax & Legal

Tax & Legal News – Issue 6, September 2016


In this issue: Official ponouncements, Supreme Tax Court Cases and From Europe

Official Pronouncements

  • Further relief from curtailment of loss utilization planned
  • Negotiations on Inheritance Tax Reform 2016 adjourned
  • Constitutional Court refuses case on non-deductibility of trade tax for companies

Supreme Tax Court Cases

  • Electronically supplied services for VAT purposes: the provision of a database in the internet
  • No deduction of foreign withholding tax in case of abuse
  • Subject-to-tax clause – Section 50d (8) ITA in the case of double tax residence
  • Negative Goodwill in the case of contribution
  • Sale-and-lease back not rental but other service subject to VAT

From Europe

  • Higher tax-free allowance also for non-resident beneficiaries

 

Issue 6_2016