التفاصيل البيبلوغرافية
| العنوان: |
Vorsteuerabzug aus Kosten im Zusammenhang mit Beteiligungsverkäufen. |
| Alternate Title: |
Input tax deduction from costs related to sales of participations. |
| المؤلفون: |
Jansen, Axel |
| المصدر: |
Umsatzsteuer-Rundschau. Feb2019, Vol. 68 Issue 4, p121-130. 10p. |
| مصطلحات موضوعية: |
*TAX deductions, *OFFICE buildings, *TAX exemption, TAXATION of mutual funds |
| الشركة/الكيان: |
COURT of Justice of the European Union |
| مستخلص: |
The article focuses on a court case of the European Court of Justice (ECJ) wherein the plaintiff investment company has filed for input tax deductions. Topics discussed include recent developments in the court ruling, deduction of input tax, tax liability of companies, tax exemption of rental of office buildings. |
| قاعدة البيانات: |
Business Source Index |
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