228. Clarification Of Loss Utilisation Directive

Mondaq Business Briefing › Germany Law Articles in English (2001)

Author position: KPMG Germany

Linked as:

< Previous

Next >

Extract

228. Clarification Of Loss Utilisation Directive

KPMG Germany Webpage

For editorial cut-off date, disclaimer, and notice of copyright see end of this article.

1. Introductory

The Frankfurt Regional Tax Office has issued an administrative order dated 3 July 2000 (S 2745 A - 22 - St II 13 (S); DB 2000, 1541) clarifying the application of certain aspects of the 1999 Loss Utilisation Directive, on which we reported in a...

See the full content of this document