30. Oktober 2013 Global estimate of taxable income from foreign fund inhibits ... The Supreme Tax Court has laid a preliminary question before the ECJ on whether the provision setting the taxable income derived from an investment in a non-compliant foreign fund at 90% of the increase in the unit redemption price during the year is to be disapplied as a restriction on the free movement of capital going beyond what is necessary to combat tax evasion. Kategorien: Supreme Tax Court casesSchlagwörter: free movement of capital, investment tru ...
22. November 2012 Dividend withholding tax does not disadvantage foreign pensi ... The ECJ has rejected a claim by the Commission that the German withholding tax on gross dividends discriminates against foreign pension funds, because the Commission did not substantiate the expenses excluded from deduction. Kategorien: From EuropeSchlagwörter: pension fund, dividend withholding tax, ...
18. Februar 2015 Finance ministry interprets ECJ ruling on “non-transparent” ... The finance ministry has published a list of documents to be produced by unit holders in “non-transparent” investment funds if they wish to avoid taxation on punitive deemed income. Kategorien: Official PronouncementsSchlagwörter: investment funds, unit holders, deemed i ...
11. Oktober 2014 Arbitrary tax on “non-transparent” investment funds rejected The ECJ has rejected the estimated taxation of “non-transparent” investment funds as excessive taxation hindering the freedom of capital movement on shares held in foreign investment funds that do not report und publish their results in Germany in accordance with German law. Kategorien: From EuropeSchlagwörter: investment fund, non-transparent
16. Januar 2014 Tax & Legal News – Issue 1, January 2014 In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC. Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
