H&I 2010, 3.6:Scheuten Solar Technology. Partial non-deductibility of interest expenses in line with the EU interest and royalties directive? Bundesfinanzhof (comments by Englisch)

H&I 2010, 3.6

Scheuten Solar Technology. Partial non-deductibility of interest expenses in line with the EU interest and royalties directive? Bundesfinanzhof (comments by Englisch)

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Scheuten Solar Technology. Partial non-deductibility of interest expenses in line with the EU interest and royalties directive? Bundesfinanzhof (comments by Englisch)

Samenvatting

The Scheuten Solar Technology GmbH case (C-397/09) concerns the partial non-deductibility of interest expenses for the purposes of the German trade tax in the fiscal year 2004. In the German tax system, a trade tax is levied by municipalities on business profits in addition to personal income tax (PIT) or corporate income tax (CIT). The taxable base of this trade tax is determined, in principle, by referring to the taxable profits as assessed for the purposes ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.