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In a directive dated 15 June 1999 (DStR 1999, 1112), the tax
authorities announced their intention to overhaul the tables defining the standard useful
lives of depreciable assets in light of the Federal Tax Court decision of 19 November
1997 (BStBl II 1998, 59; DStR 1998, 198).
In connection with Tax Reform 2000 (see article no. 184
sec. 5), the tax authorities estimated additional tax revenue of DM 3.5 billion
from this measure, which is apparently planned with effect from 1 January 2000.
For further information, please send a fax or an e-mail stating your inquiry to KPMG
Frankfurt, attn. Christian Looks: Fax (0)69-9587-2262, e-mail [email protected]. You may also send an e-mail to KPMG
Germany by clicking the Contact Contributor button on this screen.
