The ECJ has held that a German development aid exemption must be allowed to residents employed in other member states on assignments that otherwise qualify. Continue reading
Tax & Legal
The finance ministry has followed an ECJ and a Supreme Tax Court case in a decree refusing tax exemption on intra-community supplies to traders in breach of formalities, despite ability to demonstrate the actual delivery to a customer in another member state, if the trader has concealed the identity of his customer, thus facilitating a VAT fraud in the country concerned.
The ECJ has held that the foreign service allowances paid to a German resident French civil servant are not exempt from a German rule taking them into account in setting the rate to be applied to the taxpayer’s other income, despite complete German exemption for corresponding benefits paid to German civil servants abroad.
The Supreme Tax Court has held that payments from an employee relief fund in fulfilment of its purpose are deductible as business expenses if the fund is charged to corporation tax on an excess of assets.