Suchergebnisse für: `allocation-of-taxing-rights` (10 gefunden)

1. 03. September 2015

   No EU objection to German tax rules on EU branch losses?

   An ECJ advocate general has suggested that neither the German refusal to allow a deduction for branch losses incurred in other member states, nor the recapture provision in the event of disposal of the branch offend against community law.

   Kategorien: From Europe

   Schlagwörter: Foreign branch, branch losses, recapture
2. 28. Mai 2018

   ECJ decision German CFC regulations to be published on 31 Ma ...

   The publication of the decision of the European Court for Justice (ECJ) in the Hornbach-Baumarkt case is scheduled for 31 May 2018.

   Kategorien: European Court of Justice

   Schlagwörter: freedom of establishment, CFC, allocatio ...
3. 12. November 2013

   Failure to relieve loss on sale of property abroad does not ...

   The ECJ has held that the denial of relief in a member state of residence for a loss made on the sale of property in another member state is not an unjustified restriction on the free movement of capital.

   Kategorien: From Europe

   Schlagwörter: sale of property, free movement of capit ...
4. 10. August 2011

   Foreign limited partnership does not shield non-trading inco ...

   The Supreme Tax Court has held that rental income earned through a Hungarian partnership is not automatically exempt as the income from a foreign permanent establishment, merely because the partnership was taxed locally as a corporation, or because the income would have been treated as trading income had it been earned through a German partnership.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: rental income, limited partnership
5. 02. September 2015

   Full expense deduction for tax group members also for foreig ...

   The ECJ has held that provisions allowing full expense deduction within tax groups must be applied to otherwise eligible foreign subsidiaries.

   Kategorien: From Europe

   Schlagwörter: tax group, foreign subsidiaries
6. 25. März 2022

   Documentation requirements for refund of withholding tax on ...

   In his Opinion of 20 January 2022, the Advocate General (AG) suggests to the European Court of Justice (ECJ) that Germany’s requirements for withholding tax claims filed by non-resident corporate taxpayers with seat or place of management in the EU or EEA are too strict in two respects and thus in violation of Article 63 TFEU on the free movement of capital.

   Kategorien: European Court of Justice

   Schlagwörter: portfolio dividend, documentation, withh ...
7. 29. November 2011

   Dutch exit tax excessively burdensome

   The ECJ has held the Dutch exit tax on the transfer of a company’s place of management to another member state to be excessively burdensome. It would be sufficient to allow establishment of the tax due on the unrealised gains at the time of departure, but to defer collection until the gains are realised.

   Kategorien: From Europe

   Schlagwörter: place of management, exit tax, unrealise ...
8. 08. September 2011

   Dutch exit tax excessively burdensome?

   An ECJ advocate general has suggested the court accept in principle the Dutch exit tax on business, but require deferment of the actual levy until the relevant assets are realised.

   Kategorien: From Europe

   Schlagwörter: hidden reserves, exit tax, final settlem ...
9. 14. Oktober 2024

   German-Swiss double tax treaty: Right for taxation during la ...

   In a most recent judgment, the Supreme Tax Court decided that in a case where an employee working in both Germany and Switzerland until the termination of the employment relationship and thereafter is irrevocably released from his duties with continued payment of his salary, the income from employment pursuant to Art. 15 para. 1 sentence 1 of the double tax agreement between Germany and Switzerland is subject to tax only in Germany as the country of residence.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: employment income, allocation of taxing ...
10. 09. April 2021

    Successful constitutional complaint against income correctio ...

    The German Constitutional Court overturned a 2019 judgment of the Supreme Tax Court regarding the erstwhile change in its case law on the issue of the income correction with respect to an unsecured group loan because the tax court failed to submit the facts of the case to the European Court of Justice (ECJ) for final clarification and thus violated the complainant's right to the lawful judge under Article 101(1) of the Constitutional Statute.

    Kategorien: Constitutional Court

    Schlagwörter: allocation of taxing rights, income corr ...