CAPITAL gains taxThe article deals with the constitutionality of the transitional law for the introduction of capital gains taxation according to 搂 20 para. 2 sentence 1 no. 7 EStG (Income Tax Act). The Federal Fiscal Court (BFH) has decided that the inclusion...
143-168. Spilker, Bettina, Juristische Personen des Privatrechts im Sinne des UStG - insbesondere vor dem Hintergrund der Neueinführung des § 3aAbs. 2 Satz 3 UStG zum 1.1.2010, IStR 2009, 838. Stacey, Paul, A Rational Basis for Setting GST and VAT Grouping Thresholds, International ...