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Lars Junkers

Lars Junkers LLM is a tax consultant in HSMV – Hansen Schotenroehr Müller Voets Partnerschaftsgesellschaft mbB, auditors and tax consultants, Düsseldorf, Germany. He can be contacted by email: lars.junkers@hsmv.de.
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A locker is a permanent establishment in Germany
Not just a locker
06 May 2024
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Tax tip: VAT exemption and the zero rate Feedback: 7 November 2024 Readers’ forum: Appropriation from trading stock? Readers’ forum: Would UK/Canadian tax relief reduce beneficiary’s tax? Readers’ forum: Is late exit from cash accounting scheme a problem?
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Double cab pick-up vehicles to be treated as cars Various aspects of capital gains targeted Reforms planned for employee trusts Umbrella companies’ tax responsibilities reformed Deadline dates for December 2024
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Permission granted to cross-examine officer Annex was suitable for use as a dwelling Access to utilities was not the deciding factor No special circumstance for non-payment Limited liability partnership was carrying on a business
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