The Supreme Tax Court has held that an aircraft operator qualifies for energy tax refund on the fuel used for flying goods and freight for group companies even if it does not hold a licence to operate an airline. Continue reading
Tax & Legal
The Supreme Tax Court has followed an ECJ case in holding that a foreign corporate shareholder may claim from the local tax office a refund of the tax deducted at source from its dividend.
In 2010 the Supreme Tax Court changed its position and ruled that interest on refunds of non-deductible taxes to be tax-free. In the meantime the court has again been invited to decide whether the subsequent retroactive change in law by the German tax administration to restore the old situation is in line with the constitution.