No part of a goodwill over
The Supreme Tax Court ("Conseil d'Etat") rejected several times from the tax deductibility of debt waivers by companies in favor of its subsidiary, which was later adopted by her. The "Conseil d 'Etat saw "in such a waiver additional purchase price for the purchase of the shares.
In the present case, a supermarket operating company had increased its stake in another company with the same activity of 20% to 99.31%. At the same time it granted the company two waivers. The investment company was then in bankruptcy. The parent company had recorded strong growth in revenue and expanded its sales area in a row to the same volume that was used by the fallen bankrupt company in advance.
The financial management, while acknowledging the deductibility of the debt waiver terms of the acquisition of the question, however, saw in this die Zahlung für die Akquisition eines Geschäftswertes („good will"), der ihr durch die Liquidation der beteiligten Gesellschaft zugeflossen wäre. Als Argumentation führte sie aus, dass die erwerbende Gesellschaft sowohl ihre Umsätze als auch ihre Verkaufsfläche nach dem Konkurs der Tochtergesellschaft hätte erweitern können.
Der oberste Steuergerichtshof („Conseil d'Etat") verwarf die Auffassung der Finanzverwaltung und zwar aus ganz pragmatischen Gründen: Die Erweiterung der Verkaufsfläche hätte einer zusätzlichen administrativen Genehmigung bedurft, deren Erteilung unsicher gewesen sei. Diese wurde tatsächlich zunächst verweigert und erst nach zwei Jahren gegeben. Consequently, the waivers could have been considered at the time of pronouncement and not as consideration for the acquisition of a business value.
This ruling confirms the opinion of the Conseil d'Etat, which waivers in principle - may be tax deductible a denial and that the acquisition of a business value but only in special circumstances prevail - unless they are given as part of normal business activities. adopted by the Treasury.
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