Suchergebnisse für: `free-movement-of-capital` (70 gefunden)

1. 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 ...
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 Whilst the judgement specifically related to a legal provision, which is no longer applicable, it represents a departure by the Supreme Tax Court from its previous view on this issue.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. 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
4. 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 ...
5. 21. Oktober 2011

   Germany’s dividend withholding tax hinders free movement of ...

   In a case brought by the Commission, the ECJ has held that Germany’s withholding tax on dividends to other corporations is in breach of community law in that it discourages persons from other member states from investing in Germany.

   Kategorien: From Europe

   Schlagwörter: free movement of capital, dividend withh ...
6. 24. April 2012

   Freedom of establishment excludes free movement of capital?

   An ECJ advocate general has suggested the court deny an individual freedom of capital movement on the grounds that the more appropriate freedom is that of establishment, which, however, is not relevant in the circumstances.

   Kategorien: From Europe

   Schlagwörter: free movement of capital, inheritance ta ...
7. 24. Juli 2012

   Freedom of establishment can override free movement of capit ...

   The ECJ has held that the freedom of establishment cannot always be extended to third states through the freedom of capital movement.

   Kategorien: From Europe

   Schlagwörter: free movement of capital, freedom of est ...
8. 05. Juni 2022

   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 ...
9. 23. November 2013

   Penalty tax on “intransparent” investment fund hinders free ...

   An ECJ advocate general has suggested the court rule the German rules for “penalty” taxation on a unit holder of a foreign investment fund to be an unjustified hindrance on the investor’s freedom of capital movement.

   Kategorien: From Europe

   Schlagwörter: investment funds, penalty tax
10. 16. September 2014

    Differing forms of double tax relief not restriction on free ...

    The ECJ has held that no restriction on the freedom of capital movement arises from relieving domestic double taxation on dividend income under an exact imputation system, whilst foreign double taxation is relieved by exempting the foreign income.

    Kategorien: From Europe

    Schlagwörter: foreign income, double tax relief, divid ...
11. 12. April 2016

    Treaty improved tax credit not a TFEU infringement?

    An ECJ advocate general has suggested that a tax treaty can justify a hindrance on the free movement of capital from granting a tax credit privilege to recipients of a dividend from a third country but not to those with dividends from a member state.

    Kategorien: From Europe

    Schlagwörter: withholding tax, free movement of capita ...
12. 17. Juni 2022

    German withholding tax refund requirements for non-resident ...

    The German rules on the procedure and documentation requirements for withholding tax refunds to non-resident portfolio shareholders are not compatible with the EU principles on the free movement of capital, as the European Court of Justice (ECJ) said in a most recent decision.

    Kategorien: European Court of Justice

    Schlagwörter: portfolio dividend, documentation, refun ...
13. 07. November 2013

    Denial of corporation tax credit for foreign dividend justif ...

    An ECJ advocate general has suggested the court recognise a restriction on the free movement of capital from the differing treatment of the corporation tax underlying domestic and foreign dividends, but hold it to be justified in the interests of maintaining the internationally agreed balance of taxing rights.

    Kategorien: From Europe

    Schlagwörter: free movement of capital, foreign divide ...
14. 31. Januar 2018

    German taxation of dividends paid to Canadian pension fund i ...

    The Lower Tax Court of Munich referred preliminary questions to the European Court of Justice regarding the compatibility of the German regime of dividend withholding tax imposed on a Canadian pension fund with the free movement of capital as provided in Article 63 of the Treaty on the Functioning of the European Union.

    Kategorien: European Court of Justice

    Schlagwörter: pension fund, dividend withholding tax, ...
15. 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 ...
16. 18. November 2024

    ECJ to decide on failure of Germany to eliminate discriminat ...

    The European Commission decided to refer Germany to the European Court of Justice for having failed to remedy the infringement of the free movement of capital (Article 63 TFEU and Article 40 of the EEA Agreement) due to its discriminatory tax treatment of reinvested capital gains upon sale of real estate located in Germany.

    Kategorien: From Europe

    Schlagwörter: replacement reserve, sale of real estate
17. 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
18. 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 ...
19. 23. Juni 2023

    ECJ: Partial trade tax addback of portfolio dividends in 200 ...

    The trade tax addback of foreign portfolio dividends in the year 2001 is in line with the EU provision on the free movement of capital in Article 63 TFEU (formerly: Article 56 TEC). This was decided by the European Court of Justice in an answer to a preliminary request submitted by the Supreme Tax Court.

    Kategorien: European Court of Justice

    Schlagwörter: portfolio dividend, trade tax addback
20. 27. April 2025

    Attribution taxation for foundations under the Foreign Tax A ...

    In a most recent judgment, the Supreme Tax Court decided that the restriction for exemption from taxation of the retained income of foreign foundations with their management or registered office in a member state of the European Union or a contracting state of the EEA to be in conflict with the EU free movement of capital.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: free movement of capital, family foundat ...
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