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Results: 1-10 of 48

Input VAT deductibility in case of mixed used buildings

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • July 30 2014

With judgment dated 7 May 2014 (V R 110), the Federal Fiscal Court (Bundesfinanzhof, BFH) in principle confirmed its prior jurisprudence regarding

Prohibition of deduction of Trade Tax is constitutional

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • July 30 2014

The first senate of the Federal Fiscal Court (Bundesfinanzhof, BFH) dealt with the consequences of the far reaching Corporate Tax Reform Act of 2008

Vorsteueraufteilung bei gemischt genutzten Gebäuden

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • July 30 2014

Im Grundsatz bestätigte der V. Senat des Bundesfinanzhofs (BFH) mit Urteil vom 7. Mai 2014 (V R 110) seine bisherige Rechtsprechung zur Aufteilung

New judgment on tax treaty between Germany and the US

  • Latham & Watkins LLP
  • -
  • Germany, USA
  • -
  • July 9 2014

In a recent judgment (file no. I R 4812), the German Federal Fiscal Court has commented on Art. 1 para. 7 of the new tax treaty between Germany and

Neues BFH-Urteil zu Art. 1 ABS. 7 DBA-USA

  • Latham & Watkins LLP
  • -
  • Germany, USA
  • -
  • July 9 2014

In einem aktuellen Urteil hat sich der BFH erstmals mit Art. 1 Abs. 7 des neuen, seit 2008 geltenden Doppelbesteuerungsabkommens mit den USA

Managementbeteiligung durch Genussrechte führt nicht zwingend zu lohnsteuerrechtlichen Erfassung von Erträgen

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • July 1 2014

Der Bundesfinanzhof durfte sich unlängst mit einem Managementbeteiligungs-modell, dass sich der umfangreichen Gestaltungsmöglichkeit von

International arbitration newsletter - June 2014

  • Latham & Watkins LLP
  • -
  • European Union, Germany, Global, Japan, Myanmar, United Kingdom, USA
  • -
  • June 12 2014

The United Kingdom has recently extended application of the United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards

Tax neutral repayment of capital contributions by third-country corporations

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • May 30 2014

The Court of First Instance (Financial Court of Nuremberg, judgment of 12 June 2013, 5 K 155211) has issued an important decision for non-EU

Federal Fiscal Court comments on so-called joint RETT basis

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • May 23 2014

In two recent decisions, the Federal Fiscal Court of Germany further developed its case law on the so-called joint basis of real estate transfer tax

German Federal Court of Justice declines to opine on validity of intra-EU investment treaties

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • January 27 2014

The German Federal Court of Justice (Bundesgerichtshof, FCJ), the country's highest court in civil matters, declared in a recent indicative order