Response of tax authorities to European Court of Justice’s d ...
The tax authorities of the Federal States have issued a joint response to the ECJ’s decision in EV (C-685/16) on 20 September 2018, in which the Court decided that the “activity requirement,” contained in the rule providing for a trade tax exemption on distributions from third countries contravened EU law.
Kategorien: Official Pronouncements
Schlagwörter: free movement of capital, EU Law, trade ...