Information letter

Prohibition of deduction for debt interest – assessment basis

Reimbursement of input tax amounts from EU member states

Tax Amendment Act: Voucher Directive

Partial income procedure also in the case of work for a subsidiary

Furnishing surcharge for local rent

Small business regulation for used goods dealers

Is the transfer of a passenger car to a marginally employed spouse permissible?

Indication of the time of performance in an invoice

Salary waiver in connection with early retirement not immediately accruing wages and salaries

Building cost subsidy for public collection networks: no tax reduction