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By Andrew Miles
German Tax Laws
By Andrew Miles
The finance ministry has issued a decree summarising recent Supreme Tax Court cases on questions arising in connection with short-term capital gains from the sale of securities held as private assets.
By Andrew Miles
The finance ministry has just published its latest tax revenue estimates showing further falls of € 1.4 bn in 2004 and of € 3.4 bn in 2005.
By Andrew Miles
The finance ministry has issued a decree on the calculation of the 75% of salary limit indicating a possibly excessive promise reflecting future salary rises.
By TLS Redaktion, Silke Imig
The Supreme Tax Court follows the ECJ decision in the Faxworld case and allows a civil law partnership, that was formed to set up a company, to deduct input VAT
By Silke Imig, TLS Redaktion
The European Commission has formally asked Italy to amend the VAT chapter of the tax amnesty scheme it has adopted.
By Andrew Miles
German Tax Laws
By Andrew Miles
The European Company Statute came into force on 8 October 2004, but national delays stop companies from using it
The Supreme Ttax Court decided that the write-down of a loan to a shareholder does not constitute a hidden distribution as the anticipated loss of the loan asset has not yet been realised.
By Andrew Miles
The Supreme Tax Court has held that the hotel costs of an employee for occasional overnight stays near the place of work rank as business expenses. This reverses the position taken in earlier cases.
The German Ministry of Finance has published a final version of its decree on the minimum capital to be attributed to branch banks for tax purposes.
By Andrew Miles
The Supreme Tax Court has held that the hotel costs of an employee for occasional overnight stays near the place of work rank as business expenses. This reverses the position taken in earlier cases.
By Andrew Miles
The Supreme Tax Court has upheld the tax office' right to raise an estimated assessment on an employer for the "wages" withholding tax which he failed to deduct or account for. In so doing, the Court rejected the argument of the employer that the only remedy open to the tax office was to make him liable for the uncollected income taxes of the employees once these had been assessed.
By Andrew Miles
The ministry of finance has decreed that all trade tax assessments (notices of chargeable trading income) should be issued subject to the outcome of cases currently pending before the Supreme Tax Court and the Constitutional Court on the conformity of the Trade Tax Act with the constitution.
By Andrew Miles
The EU has published its report on the results of the 2003 public consultation on the recast of the Sixth Directive. Editorial suggestions have been taken into account; calls for changes in substance have not.