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Tax Court Kassel Lowers Hurdles for Write-Downs of Assets

Hess + Blank specialised tax consultancy and law firm Frankfurt 18.03.2014 (HB18032014GBGT). On February 12, 2014, the Tax Court in Kassel, Germany, ruled that listed securities held in the current assets may be written down to their lower market prices on the balance sheet date, irrespective of the subsequent price development (11 K 1833/10). Facts … Weiterlesen »