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Taxpayer wins case on application of California property tax to aircraft

Loeb & Loeb LLP
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USA
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December 20 2008

In Auerbach v. Assessment Appeals Board No. 2 for the County of Los Angeles, the California Court of Appeal upheld the finding of the Superior Court in favor of the taxpayer in a case that addressed the correct value on which property tax should be imposed for a private airplane

Tips for minimizing the impact of recent legislation and IRS regulations limiting deductions for entertainment use of business aircraft

Edwards Wildman Palmer LLP
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USA
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August 16 2007

Three recent developments have negatively impacted the deductibility of expenses associated with the use of business aircraft

Stimulating stimulus

Wiley Rein LLP
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USA
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April 29 2008

In February, the federal government passed the Economic Stimulus Act of 2008 in an attempt to stimulate the economy by encouraging consumers to spend

Newly enacted legislation allows refund claims by ultimate purchaser for exempt uses of aviation fuel

Hogan Lovells
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USA
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January 16 2007

The recently enacted Tax Relief and Health Care Act of 2006 (the 2006 Act) includes a provision which allows an ultimate purchaser of aviation-grade kerosene used for certain exempt purposes (including use in foreign trade, such as carrying passengers for hire on international flights) to directly claim refunds of federal excise taxes previously collected and paid to the IRS on the fuel

VAT and sale and leaseback of aircraft in Belgium

Bird & Bird
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Belgium
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December 31 2008

In the wake of the subprime crisis, banks are not lending as readily as previously experienced

Supply of foreign currency on departure side of airport

Piper Alderman
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Australia
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October 6 2009

The natural construction of the GST Act would have considered that the supply of foreign currency is a supply of money and therefore a financial supply which is input taxed

Stealth aircraft tax flies in under the radar

Wiley Rein LLP
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USA
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October 12 2007

Jean Baptiste Colbert once remarked that “the art of taxation consists in so plucking the goose as to get the most feathers with the least hissing.”

Possible changes to the UK VAT exemption for aircraft

Norton Rose LLP
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United Kingdom
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October 27 2009

In the Summer edition of the Legalflyer we alerted readers to a possible change in the UK VAT zero rating for aircraft

Aviation terminology: the word is... “federal excise tax”

Wiley Rein LLP
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USA
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March 30 2009

An "excise tax" is a tax that is measured by the amount of business done (not on property or income from real estate

Maverick Alaskan court protects taxpayer from IRS air transportation excise tax

Wiley Rein LLP
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USA
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July 28 2009

In addition to king crab and snowmobiling governors, Alaska has independent-minded courts

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Search results

Taxpayer wins case on application of California property tax to aircraft

Tips for minimizing the impact of recent legislation and IRS regulations limiting deductions for entertainment use of business aircraft

Stimulating stimulus

Newly enacted legislation allows refund claims by ultimate purchaser for exempt uses of aviation fuel

VAT and sale and leaseback of aircraft in Belgium

Supply of foreign currency on departure side of airport

Stealth aircraft tax flies in under the radar

Possible changes to the UK VAT exemption for aircraft

Aviation terminology: the word is... “federal excise tax”

Maverick Alaskan court protects taxpayer from IRS air transportation excise tax

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