Free movement of capital inapplicable in case German company ...
In a most recent decision, the Regional Tax Court of Düsseldorf dismissed the claim of a Japanese corporation for a refund of withholding tax on the grounds that the case was within the scope of the EU principles for freedom of establishment which the plaintiff, being a resident of a third country, could not invoke.
Kategorien: Tax Court
Schlagwörter: free movement of capital, freedom of est ...