ECJ: Option for full income tax assessment also for German citizens living in Switzerland
PWC Blog » Tax & Legal
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2d ago
The European Court of Justice decided that the refusal of the option for full income tax assessment for German citizens living in Switzerland contravenes the principle of non-discr ..read more
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ECJ: No additional obligations for online service providers established abroad
PWC Blog » Tax & Legal
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2d ago
The European Court of Justice decided that a Member State may not impose additional obligations on an online service provider established in another Member State ..read more
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Infringement proceedings regarding the implementation of tax transparency rules on digital platforms
PWC Blog » Tax & Legal
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2d ago
The Commission calls on Germany and a number of other countries to fulfil their obligation to cooperate with other Member States on tax transparency of income realized through digi ..read more
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EUDR(欧州森林破壊防止規則)の概要と要求事項 ―2024年12月に迫る適用期限に日本企業はどう対応すればよいのか
PWC Blog » Tax & Legal
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5d ago
EUは森林の破壊と劣化を防ぐための新たな規制、EU森林破壊防止規則(EUDR)を2023年6月29 ..read more
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Corporate sustainability due diligence: Council gives its final approval
PWC Blog » Tax & Legal
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1w ago
The Council has today formally adopted the corporate sustainability due diligence directive. This is the last step in the decision-making procedure ..read more
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ECJ: Transactions between members of VAT group taxable?
PWC Blog » Tax & Legal
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2w ago
In a case previously dealt with by the European Court of Justice the Supreme Tax Court saw the need for yet another preliminary ruling regarding the current German VAT situation of ..read more
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EU Council agrees on new rules for withholding tax procedures (FASTER)
PWC Blog » Tax & Legal
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2w ago
On 14 May 2024 the Council reached an agreement (general approach) on safer and faster procedures to obtain double taxation relief, which will help boost cross-border investment an ..read more
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Notification of an appeal decision to representative valid despite authorization being previously revoked
PWC Blog » Tax & Legal
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2w ago
In a most recent judgment, the Supreme Tax Court decided that an administrative act (here: the appeal decision of the tax office) is also effectively and validly delivered if it is ..read more
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Assessment basis for VAT upon transfer of immovable property in exchange of shares
PWC Blog » Tax & Legal
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3w ago
The ECJ decided in a polish case that the taxable amount of a contribution of property by one company to the capital of a second company in exchange for shares in the latter must b ..read more
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Income tax reduction due to inheritance tax charge only within 5-year preferential period
PWC Blog » Tax & Legal
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3w ago
According to a decision of the Supreme Tax Court, the 5-year preferential period in Section 35b sentence 1 of the German Income Tax Act starts at the time the inheritance tax arise ..read more
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