Representation in proceedings

Fiscal penalty laws

Representation in the fiscal court in a matter concerning a fiscal penalty due to the non-payment of value added tax by a limited company (GmbH), respectively their managing director [ s. 26 (b) Value Added Tax Act (UStG)]

Late payment penalty

Tax advice and representation in a matter concerning the accrual of late payment penalties, notwithstanding the existence of a direct debit authorization.

Energy taxation

Representation of a mineral oil company in the fiscal court regarding the question of the availability of preferential treatment concerning the taxation of fuel, on the basis that the requirements for a biofuel were demonstrated, which was particularly eligible for such treatment.

Loan waiver by a shareholder

Tax advice and representation in proceedings regarding the fiscal treatment of a loan waiver by a shareholder in respect of the corporation.

Value Added Tax

Representation of a mineral oil company in the fiscal court concerning the question of the value added tax exemption of oil deliveries on the basis of intra-community delivery, respectively the question of the consideration of foreign mineral oil tax when assessing the amount of value added tax.

Income tax liability on reimbursed travelling expenses

Representation of a management consultancy company in front of the finance tribunals in a matter concerning the income tax liability in respect of travelling expenses reimbursed to a management consultant employed with the company who had a regular place of work but worked at external locations for longer than three months at a time.

Electricity tax

Representation of a mineral oil company in front of the finance tribunals in a matter concerning the utilization of tax benefits related to electricity tax (discounted electricity tax rate pursuant to section 9 (2) Electricity Tax Act (StromStG); ”tax cap” pursuant to section 10 StromStG) for electricity consumed by gas stations.

Import duties

Representation in front of the finance tribunals in a matter concerning the import duty to be paid on the import of a vintage car from a third state.

Mineral oil tax

Representation in front of the finance tribunals in connection with the question whether mineral oil tax is payable on a partial quantity of oil which was being transported by ship in tax deferment procedures, and which at its destination was deposited in a different tank to that which was originally intended for the unloading of the corresponding oil grade.

Sales tax exemption pursuant to section 4 (20)a Value Added Tax Act (UStG)

Representation in front of the finance tribunals in a matter concerning the question whether the activities of a self-employed musician working with ensembles and orchestras are tax-free pursuant to section 4 No. 20a Sales Tax Act (UstG) or as a result of the European Sales Tax Directive.

Sales tax – individual vehicle taxation

Representation in proceedings with the tax authorities as well as in criminal investigations in respect of tax offences in connection with the sales tax classification of a sailing yacht purchased in another EU country and used to sail round the world.

Investment adjustment figure pursuant to section 12 (2) (2) Reorganization Tax Act (UmwStG)

Advice and representation on the question of the interpretation and use of the investment adjustment figure pursuant to section 12 (2) (2) Reorganization Tax Act (UmwStG), in particular the application of the provision in section 12 (2) (2) UmwStG 1995 in the case of a merger of affiliate companies (sidestream merger) on the occasion of the subsequent upstream merger with the common parent company as well as the subsequent sale of shares in the acquiring company, and on the question as to whether the repealing of section 12 (2) (2) UmwStG 1995 as a consequence of the annual changes to the tax law for the year 1997 through Art. 3 No. 4a of the Law on the Continuation of the Corporate Tax Reform from 29th October 1997 is substantively and procedurally unconstitutional.

Dealing with dividends from corporations based in third states

Advice and representation on the question of the contravention of EU law in respect of the approach taken towards non-deductable operating expenses pursuant to section 8b (7) / section 8b (5) corporation tax law (KStG) 2002 amounting to 5% of the income from dividends from corporations based in third states.

Real estate stamp duty

Representation in front of the finance tribunals in several cases concerning the real estate stamp duty in respect of company’s internal restructuring processes and transactions, in particular questions as to the implementation of section 1 (2a), section 1 (3) and section 1 (6) of the stamp duty law (GrEStG).

Dual resident company

Representation in front of the finance tribunals in several cases as well as in front of the federal constitutional court to enforce the judgments of the federal fiscal court from 1999 (BFH, judgment from 9th June 1999, I R 37/98, BFH/NV 2000, p. 347; judgment from 9th June 1999, I R 43/97, BStBl. II 2000, p. 695 = BFHE 189, p. 518) concerning the matter of business tax in the case of dual-resident companies (cf. Cologne finance tribunal, judgment from 21st November 2001, 6 K 1134/01, EFG 2002, 1245; BFH, judgment from 3rd August 2005, I R 74/02, BFH/NV 2006, p. 19).

Real property valuation

Representation in front of the finance tribunals in several cases concerning the valuation of large-scale industrial areas for the purposes of stamp duty, in particular concerning the questions in sections 145 and 147 of the valuation law (BewG) and consideration of ascertained contamination and the decontamination costs involved on the basis of expert opinions and the demolition costs for industrial installations.

Current-value depreciation / investment valuation

Representation in front of the finance tribunals in a case concerning the consideration for tax purposes of current value depreciation in connection with the valuation of domestic investments of a national holding company of a multi-national concern, which belong to a multi-national division of the concern, which was sold immediately following the balance reporting date (questions as to the relevance of the international separation and / or distribution of the entire purchase price for a multinational group of companies and its individual companies for the assumption of a lower current value).

IFSC companies

Representation in front of the finance tribunals in test cases for a series of affected Hamburg companies at several levels of appeal so as to attain the incorporate privilege for the stake valuation and revenues from Irish so-called Dublin docks companies.

Profit adjustments pursuant to section 1 International Transactions Tax Act (AStG)

Representation in front of the finance tribunals concerning questions of profit adjustment pursuant to section 1 of the International Transactions Tax Act (AStG) for the notional inclusion of commission on bank guarantees (problem of acceptance or rejection of a business relationship under 1 (4) AStG in respect of the funding of a subsidiary company).

LIFO proceedings

Advice and representation in the course of the company audit concerning questions of the valuation in a supplementary tax balance sheet when using the LIFO procedure in the main balance sheet.

Customs and excise duties

Representation of a foreign alcohol producer claiming against the levying of the liquor tax by the domestic tax authorities on supplies of alcohol falling under the tax deferment procedures (sections 141-143 of the liquor sales monopoly law (BrantwMonG).

Capital transfer tax

Representation in front of the finance tribunals in various cases concerning capital transfer tax (amongst other things the problems of statute-barred assessment and the consideration of liabilities of estate).

Sales tax

Representation of a foreign, internationally operating bank with investments in real estate companies and their operations in Germany in connection with the sales tax consequences of a failed assignment of entitlements to the reimbursement of input tax between the seller and purchaser of land.

Section 17 / Section 23 Income Tax Act (EStG)

Representation in appeal proceedings concerning the tax liability for profits from the sale of material investments pursuant to section 17 of the income tax law (EStG) on the basis of reduced materiality limits and the tax limitation on the deductibility of losses incurred from the sale pursuant to section 23 EStG in connection with investment transactions concerning so-called “new market companies”.

Criminal code for tax offences

Representation in tax law criminal investigation proceedings in connection with the tax consequences in Germany in respect of the services of a internationally working advisor for national limited companies in the telecommunications industry.

Transfer of the frozen amount (section 50c Income Tax Act (EStG)) in the case of a multilevel upstream merger

Representation in front of the finance tribunals concerning the question whether a frozen amount in accordance with section 50c Income Tax Act (EStG) in the case of a multilevel upstream merger of two limited companies with unlimited tax liability is transferred to the parent company – with the merger initially of a sub-subsidiary, the shares in which were afflicted by the frozen amount, to the transferring company in the second merger – or whether the frozen amount is transferred to the parent company and is considered as part of the transfer profits of the parent company pursuant to section 4 (5) 5 UmwStG (Finance Tribunal Hessen, 2nd March 2005, 4 K 3876/01, EFG 2006, p. 1206).

Tax law attorneys

Taxation of mulitnational and multicorporate enterprises

International tax law

Tax litigation

Völker Rechtsanwälte
Mundsburg Office Tower
Hamburger Str. 11
22083 Hamburg

Telefon: (+49) 40 284 09 55 00
Telefax: (+49) 40 284 09 55 22

hamburg@voelkertax.com
www.voelkertax.com