Tax & Legal

In a recently published judgment, the Supreme Tax Court decided that, despite its professional qualification status, paramedic training does not constitute a completion of initial vocational training which is detrimental for granting the child benefit.

An ECJ advocate general has suggested the court hold that the German insistence on tax consultancy businesses being led by individuals with German professional qualifications to be excessive in view of the legitimate interests of the state and of clients in the availability of accurate and appropriate professional advice.