The transfer pricing obligations in Denmark were tightened significantly with effect for financial years from 2021. Practice has shown that foreign groups are often not aware of their obligation to submit transfer pricing documentation in Denmark, although penalties can be material.
In accordance with the ruling of the German Federal Fiscal Court of September 20, 2022 (file no. IX R 12/21), it is to be decided according to the actual circumstances of the respective individual case whether the comparative, capitalised earnings or asset value method is to be applied when...
In its circular dated October 20, 2022, the German Federal Ministry of Finance takes a fundamental position on the apportionment of input tax on mixed-use properties and explains in detail the various apportionment keys and their areas of application.
In its ruling of June 30, 2022 (Case No. IV R 42/19), the German Federal Fiscal Court decided that losses from a commercial activity exceeding the so-called marginal limit do not preclude a reclassification of the otherwise asset-managing activity of a civil law partnership.
VAT in the digital age - significant changes proposed by the European Commission
According to the ruling of the Cologne Fiscal Court of June 21, 2022 (Case No. 10 K 1406/18), a profit and loss transfer agreement is only actually implemented if the obligations created by the profit and loss transfer agreement are settled within a reasonable
The German Federal Fiscal Court ruled in its decision of June 21, 2022 (Case No. VI R 20/20) that remuneration for advertising by the employer on the number plate holder of the employee’s private car is caused by the employment relationship and thus leads to remuneration for work.
Following a referral by the German Federal Fiscal Court, the ECJ ruled on December 1, 2022 (Rs C-141/20 and Rs C 269/20) on the German rules on fiscal unity for VAT purposes. We present the two rulings and provide an initial assessment.
In its ruling of June 9, 2022 (Case No. VI R 26/20), the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that an employee can only deduct his or her journeys between home and workplace for tax purposes if he or she uses a taxi at the rate of the distance lump sum (Entfernungspauschale).