Suchergebnisse für: `free-movement-of-capital` (76 gefunden)

  2. 01. Februar 2019

    Free movement of capital in cases of shareholdings of at lea ...

    In its judgement of 24 July 2018, published on 30 January 2019, the Supreme Tax Court held that with regard to national provisions with a requirement of a minimum shareholding of at least 10%, the principle of the free movement of capital is not blocked by the principle of freedom of establishment. Whilst the judgement specifically related to a legal provision, which is no longer applicable, it represents a departure by the Supreme Tax Court from its previous view on this issue.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: minimum holding, free movement of capita ...
  3. 14. November 2025

    ECJ: Higher gift tax for foreign family foundation not neces ...

    In a currently published judgment, the European Court of Justice held that the German regulation providing favorable inheritance tax classes for domestic family foundations which are not available to foreign family foundations does not contravene the fundamental principle for free movement of capital provided that the legislation in question complies with the principle of proportionality.

    Kategorien: European Court of Justice
    Schlagwörter: family foundation, foreign foundation
  4. 02. Februar 2024

    Update: ECJ - Different tax treatment of resident and non-re ...

    Based on the German tax provisions existing in the years in dispute 2008 through 2010, resident and non-resident special real estate funds are treated differently, which is disadvantageous for non-resident special real estate funds. In its decision the ECJ sees a restriction on the free movement of capital which cannot be justified by overriding reasons of public interest.

    Kategorien: European Court of Justice
    Schlagwörter: investment funds
  5. 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 cases
    Schlagwörter: free movement of capital, investment tru ...
  17. 21. Mai 2015

    Estimated taxation on deemed income from non-transparent inv ...

    The ECJ has held that a German provision for the taxation of deemed income from foreign investment funds outside the EU that do not comply with the German disclosure requirements falls under the “grandfather” clause of Art 64 of the TFEU allowing restrictions on the free movement of capital to and from third countries on December 31, 1993 to continue in force.

    Kategorien: From Europe
    Schlagwörter: free movement of capital, investment fun ...
  19. 13. Oktober 2023

    ECJ: Restriction of partial inheritance tax exemption for le ...

    In a most recent decision, the European Court of Justice held that the German inheritance tax regime that distinguishes between assets located in the domestic territory, in a Member State of the European Union or in the EEA or, alternatively, in a third country, is a restriction on the free movement of capital and cannot be justified by overriding reasons relating to the public interest.

    Kategorien: European Court of Justice
    Schlagwörter: inheritance tax privilege
  20. 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 ...
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