The Supreme Tax Court has refused an input tax deduction on an invoice showing a tax office correspondence reference in place of the supplier's tax, or VAT ID, number.
Tax & Legal
The Supreme Tax Court has disallowed an expense deduction up to the higher lump-sum amount for accommodation on business travel, where the employer bore the actual amount payable.
The Supreme Tax Court has held that a profit-sharing loan can be dependent on an overall, as opposed to an annual, surplus.