Übersetzung für "Federal fiscal court" in Deutsch

The Federal Fiscal Court considers this norm to be unconstitutional for two reasons.

In September 2005, Dr. Kronthaler was appointed as a judge at the Federal Fiscal Court.

To which extent no explicit referral to liquidation proceeds or unbound assets in the case of a basic subordination is harmful is disputed between the fiscal authorities and the German Federal Fiscal Court.

Some of these rulings deal with rather "classical" issues, such as the ruling of the German Federal Fiscal Court on the so called Restructuring Decree (See I. below) discussing the question whether the Restructuring Decree lacks a sufficient basis in legislation and the interpretation of certain credit agreement clauses in the context of German withholding tax (See VI. below) or the ruling on the use of NOLs after a change of ownership (See III. below).

With publication of its decision dated 30 November 2011 (I R 100/10) on 29 February 2012, the German Federal Fiscal Court caused some uncertainty within the restructuring scene.

In September 2015, the Federal Fiscal Court announced that gains from the sale or redemption of Xetra-Gold after a holding period of one year would not be subject to capital gain compensa-tion tax (Abgeltungssteuer).

By contrast, both the legislature and the finance authorities (see the order of Frankfurt Regional Finance Office of 20 July 1999, InvZ 1000 A-1-St II 24, juris) related the term “granting” an investment aid used by the Commission to the acquisition or production of the commodity, and hence to the (complete) realisation of the fact under substantive law although, in the understanding of the Federal Fiscal Court, the “granting” of an investment allowance relates as a rule to the time of its establishment and disbursement by the tax office – an understanding to which it made explicit reference in its statement.

According to the Federal Fiscal Court, profit participating loans are characterized by a consideration for the provision of capital that represents a participation in the economic performance of the borrower.

Furthermore, Mr. von Schönfels represents clients in litigious proceedings with the tax authorities in all instances, ranging from extrajudicial remedies up to appeals before the Federal Fiscal Court.

We conduct test cases before the tax courts and Federal Fiscal Court on various outstanding issues regarding the taxation of employees of international organisations in order to assert your rights.

We represent our clients with expertise and sure instinct in all matters that mean defending his rights before the fiscal authorities, fiscal courts and the Federal Fiscal Court.

Against the background of the decision of the German Federal Fiscal Court dated 30 November 2011, the grace period agreement should provide for a repayment also out of unbound assets and not only out of profits and liquidation proceeds.

In the cases outlined in subsection (1), second sentence, number 4 above, the uncertainty shall cease as soon as it clear that the principles of the ruling of the Federal Fiscal Court are to be applied in general above and beyond the individual case ruled on.

However, on the basis of the ruling of the Federal Fiscal Court, the taxpayer can now argue that a set-off must be provided for.

However, a heavy volume of refunds is still expected this year due to high court rulings that have not yet had an impact on revenue (Federal Fiscal Court rulings on the STEKO case and section 40 of the Capital Investment Companies Act).

However, considerable shortfalls are still expected this year due to supreme court rulings that have not yet had an impact on revenue (Federal Fiscal Court rulings on the STEKO case and section 40 of the Capital Investment Companies Act).

To date, the Federal Fiscal Court has held that simple PO box addresses are not sufficient, since economic activities must be performed at this address.

In this context, the German Federal Fiscal Court explicitly refers to its decisions and remarks that the situation is different if a subordination agreement also provides for a repayment out of unbound assets.

This provision shall also be applied where 1. there is uncertainty as to whether and when agreements with other states on taxation (section 2) which have a positive effect for the taxpayer come into effect with respect to the assessment of taxes, 2. the Federal Constitutional Court has determined the incompatibility of a tax law with the Basic Law of Germany and the legislator is obliged to make new provisions, 3. the compatibility of a tax law with primary law is the subject of proceedings before the Court of Justice of the European Communities, the Federal Constitutional Court or a highest federal court, or 4. the interpretation of a tax law is the subject of proceedings before the Federal Fiscal Court.