The BFH confirms that a pilot’s base airport is the primary place of work, limiting travel expense deductions to the distance allowance.
The Bundestag rejects proposals on income, real estate, inheritance tax, crypto-assets and organised tax evasion.
The BGH rules that claims against auditors concerning audit opinions are not covered by the former version of the KapMuG.
The CJEU approves a 15-year absolute limitation period for serious VAT fraud where there is no systemic risk of impunity.
Following an in-depth review, the Bundeskartellamt clears Kemira’s acquisition of Sidra and assesses competition in metal salts.
The CJEU clarifies when fund rules qualify as standard terms and are subject to unfair terms review.
The BFH clarifies when land remediation costs are deductible expenses or subsequent production costs for tax purposes.
The amended ordinance updates sanctions, fines, government exemptions and Germany’s national export control list.
The ECJ clarifies: EU sanctions against relatives require shared interests that objectively go beyond family ties.
The bill aims to digitise and significantly accelerate approvals for power plants, energy storage, pumped storage and offshore infrastructure.
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