The European Commission has opened a public consultation on additional taxation to be imposed on the financial services industry.
Tax & Legal
The finance ministry has confirmed acceptance of two Supreme Tax Court rulings that information requested in connection with employee wage withholding tax is to be given as an official notice.
The Supreme Tax Court has held that wage supplements for work at night and on weekends are only tax-free if paid for actual work done.
The Supreme Tax Court has held that real estate transfer tax is to be levied separately on each transaction in a series even if the transactions are interrelated, serving a single common object.
The Supreme Tax Court has held that the retention by the lessor of the risk of loss damage to motor vehicles in the hands of the lessee in return for an additional fee is not a taxable insurance.
The Supreme Tax Court has held that vouchers enabling employees to purchase goods of a specified type up to a fixed amount or upper limit are benefits in kind rather than cash wages.
The Supreme Tax Court has held that an Italian court order for the payment of customs duty cannot be executed in Germany if the order is insupportable as being in conflict with public policy.
The finance ministry has amended the VAT Act Implementation Decree to reflect the change in the law to treat exhibition charges to foreign businesses as a service rendered in the country of the recipient.
The Supreme Tax Court has asked the ECJ to rule on the VAT liability of a bank in respect of its investment portfolio management services for private individuals.
The Supreme Tax Court has held that the subequent addition of a liquified gas converter to a company car does not increase the 1% benefit in kind for private use.