Applying data setsAs payers of the tax (subjects of the taxation) legal persons- the tax residents of Germany using a global network the Internet for extraction of profit (« in the business purposes ») can act only. In this case as object of the taxation time during which the computer of the legal person has been connected to a network the Internet will act and was used for realization of enterprise activity. It is supposed, that at drawing up of the corresponding tax declaration employees of financial divisions of the companies will fill in addition the column "Internet". |