16. April 2021 VAT group: ECJ defines eligibility of partnerships as contro ... The ECI held that it is from the outset not compatible with EU-Law if the possibility for a partnership to form a VAT group - in addition to the controlling company – is limited to those partners in the partnership whose business is financially integrated into that of the parent. Such a restriction can only be justified by a specific need to prevent abuse. Kategorien: European Court of JusticeSchlagwörter: VAT group, partnership, controlled compa ...
12. März 2019 ECJ: Passive income attribution from controlled companies re ... The European Court of Justice has held that the German provision for the taxation of controlled company income from invested capital from outside the EU might fall under the “grandfather” clause of Art 64 TFEU, provided the German legislation has remained substantially unchanged since that date. It is now for the Supreme Tax Court to decide finally whether this is the case. Kategorien: European Court of JusticeSchlagwörter: standstill clause, foreign passive incom ...
