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am 24. märz 1995 leistete die raiffeisen landesbank tirol reg. gen. mbh (nachstehend: rlb), muttergesellschaft der pelias, an die solida einen so genannten großmutterzuschuss von 92 565 000 ats.
ritenendo che tali contributi supplementari facessero parte integrante della controprestazione versata per l'acquisizione dei certificati di godimento, la finanzlandesdirektion annullava i due avvisi di imposta menzionati supra.
Last Update: 2014-02-06
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