The Resource BMF veröffentlicht Erlass zur gesellschaftsteuerlichen Beurteilung von Verlustabdeckungszuschüssen = the Austrian Ministry of Finance releases its opinion on capital duty on the assumption of losses by the shareholder in light of the ECJ jurisprudence

BMF veröffentlicht Erlass zur gesellschaftsteuerlichen Beurteilung von Verlustabdeckungszuschüssen = the Austrian Ministry of Finance releases its opinion on capital duty on the assumption of losses by the shareholder in light of the ECJ jurisprudence

Label
BMF veröffentlicht Erlass zur gesellschaftsteuerlichen Beurteilung von Verlustabdeckungszuschüssen = the Austrian Ministry of Finance releases its opinion on capital duty on the assumption of losses by the shareholder in light of the ECJ jurisprudence
Title
BMF veröffentlicht Erlass zur gesellschaftsteuerlichen Beurteilung von Verlustabdeckungszuschüssen = the Austrian Ministry of Finance releases its opinion on capital duty on the assumption of losses by the shareholder in light of the ECJ jurisprudence
Creator
Subject
Language
eng
Summary
Following the decision of the ECJ in the capital duty case of Immobilien Linz (C-492/10), a number of queries have been discussed in legal literature as to the exact form and design of a shareholder's obligation to assume losses incurred on the level of the subsidiary required in order to avoid the 1 % capital duty. The Austrian Ministry of Finance has responded to the discussions and has released its opinion on several of these issues by way of decree. The author critically scrutinizes the Austrian Ministry of Finance's view as expressed in said decree
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Petritz-Klar, M
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • losses
  • capital duty
Label
BMF veröffentlicht Erlass zur gesellschaftsteuerlichen Beurteilung von Verlustabdeckungszuschüssen = the Austrian Ministry of Finance releases its opinion on capital duty on the assumption of losses by the shareholder in light of the ECJ jurisprudence
Instantiates
Publication
Label
BMF veröffentlicht Erlass zur gesellschaftsteuerlichen Beurteilung von Verlustabdeckungszuschüssen = the Austrian Ministry of Finance releases its opinion on capital duty on the assumption of losses by the shareholder in light of the ECJ jurisprudence
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...