Accreo Taxand Flash - November 2011
November 2011

The contemporary market requires highly specialized products, meeting precisely the needs of customers. We hope that with Accreo Taxand Flash monthly we will be able to help you in taking the best business decisions.

  • Tax savings do not constitute "valid commercial reasons" of restructuring operations - Judgment of the EU Court of Justice,
  • Purchases of defaulted debts at one's own risk at a price below their face value is not considered a supply of services - Judgment of the EU Court of Justice,
  • Provision of services that involve creation, part-time sharing or transport and assembly of trade fair or exhibition stand may constitute advertising services or services ancillary to trade services or rental services of movable tangible property - Judgment of the EU Court of Justice,
  • Transfer of stock and fittings with simultaneous conclusion of a contract of lease of commercial premises may be considered a sale of the enterprise - Judgment of the EU Court of Justice,
  • Two years of holding of shares in share capital counts since spin off of enterprise - Judgment of SAC,
  • Right to trademark may be depreciated if is formally given in to use as a right - Judgment of SAC,
  • The lack of media in real estate property does not entail the right to apply for preferential RET rate - Judgment of SAC,
  • Loss suffered by the company in the course of business performed in special economic zone (SEZ) cannot reduce the income in the following years - Judgment of SAC,
  • Loan granted to an entity established abroad and performing property rights abroad is not subject to TACL - From the courtroom,
  • Increase in price after issuing of the invoice results in correction of the invoice to be settled on an ongoing basis - From the courtroom
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