The Supreme Tax Court has held that the VAT on an advance payment can only be reduced when the payment is returned.
Tax & Legal
The Supreme Tax Court has confirmed that the maximum foreign income limit for the option to treat a non-resident spouse as taxable does not apply within the EU.
The Supreme Tax Court has reaffirmed its position that the taxable benefit from using a company car to go to work depends on the actual use of the car. By contrast it now has doubts on the provision of a chauffeur as a benefit.
The finance ministry has issued a decree on the implementation procedures for a retrospective change in the law increasing the scope for deducting home office costs.
The finance ministry has accepted as a precedent a Supreme Tax Court ruling that a payment to a motor car dealer for an extended warranty is subject to VAT.
The Supreme Tax Court has held that a Dublin docks reinsurance company that subcontracted its operation under a management agreement was an active business within the meaning of the Foreign Tax Act.
The Supreme Tax Court has held that the thin capital rules in force up to 2007 are in breach of the non-discrimination clause in the Swiss double tax treaty.
The Supreme Tax Court has rejected an Organschaft as the profit pooling agreement was not properly implemented when the annual profit was surrendered without covering losses brought forward.
The ECJ has held that the intra-community supply exemption is not available to a trader who falsifies invoices in order to conceal the identity of the purchasers from their own VAT authorities.
The ECJ has held that a handling charge on customers who pay other than by the supplier's preferred method is an additional charge for the main service and of the same VAT status.