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31.10.2018

PKF Newsletter 10 I 2018 - Real estate transfer tax in the case of a merger has not been deemed to be state aid after all

TAX
» Tax Compliance Management Systems – Part E: Measures for guidance and monitoring using the example of VAT (Phase III of the PKF Model)
» ECJ calls for opportunity to present evidence within the context of Section 1 of Germany’s Foreign Transaction Tax Act
» ECJ view on input tax deduction in the case of prepayments where supply is not performed
» Individual tax assessment for spouses and their special expense deductions
 
LEGAL
» Voting prohibitions for limited partners
» Attending doctor appointments during working hours
» GDPR – Combating the misuse of cease and desist letters
» Update on shareholders’ lists
 
ACCOUNTING & FINANCE
» Expansion of the scope for acquisition-related production costs
» Accounting for advance commission payments and the expenses related to this
» The income tax treatment of liabilities in an insolvency
» Prohibition on provisions for investments that have to be capitalised but will no longer generate any income
» Requirements for provisions for future maintenance expenses
» Focal points with respect to consolidated tax
groups for income tax purposes