Tax & Legal

Kategorien: Alle (2 gefunden)

1. 10. Dezember 2025

   ECJ: Documentation requirements for tax exemption and tax re ...

   In a most recent decision on the procedural approach to obtain a WHT exemption, the European Court of Justice (ECJ) has reaffirmed that procedural aspects and formalities can amount to disguised restrictions, and that the practical realization of fundamental freedoms must be ensured. This requires considering not only the relevant provisions of tax law but also any procedural requirements and formalities that may hinder the application of tax benefits or relief.

   Kategorien: European Court of Justice

   Schlagwörter: refund procedure, dividend withholding t ...
2. 14. Juni 2011

   VAT procedure for foreign businesses with taxable turnover i ...

   The finance ministry has issued a decree on the changeover procedures for a foreign business making taxable turnover in Germany for the first time.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT refund, foreign business, refund pro ...