Suchergebnisse für: `freedom-of-establishment` (74 gefunden)

  6. 27. Februar 2018

    Compatibility of Dutch group taxation regime with EU fundame ...

    The European Court of Justice issued a joint judgment in two cases regarding the Dutch group taxation regime under which a parent company is not allowed to deduct interest in respect of a loan taken from a Swedish related company in order to finance its capital contribution to an Italian subsidiary. This is held to be in conflict with the EU freedom of establishment. On the other hand, the refusal to deduct currency losses resulting from fluctuations in the exchange rate is viewed by the court as being not in violation of EU-law.

    Kategorien: European Court of Justice
    Schlagwörter: freedom of establishment, dutch group ta ...
  7. 27. Mai 2022

    ECJ: Refusal to allow the utilization of foreign branch fina ...

    Following the request for a preliminary ruling from the German Supreme Tax Court, the European Court of Justice (ECJ) is called to decide whether a German parent company has the right to deduct from its taxable income losses incurred by its UK branch, which had ceased activity and thus could no longer utilize its accumulated tax losses in the UK. In his Opinion, the Advocate General has suggested that the German rules denying the import of losses of foreign branches are not contrary to the EU principles of freedom of establishment.

    Kategorien: European Court of Justice
    Schlagwörter: foreign branch losses, final losses, hea ...
  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 ...
  12. 14. November 2012

    Foreign tax credit precluded if domestic income exempt despi ...

    The ECJ has held that freedoms of establishment and of capital movement preclude national legislation relieving foreign tax by credit as opposed to the exemption of domestic source income where the actual corporation tax paid by domestic companies is generally less than the nominal rate. It has also accepted the freedom of capital movement as relevant, unless the national legislation was aimed at controlling interests.

    Kategorien: From Europe
    Schlagwörter: foreign tax credit, freedom of establish ...
  16. 19. Dezember 2024

    ECJ: A holding by purely financial investors in a law firm m ...

    In its decision today the European Court of Justice (ECJ) held that a Member State (here: Germany) may prohibit holdings by purely financial investors in the capital of a law firm. Such a restriction on the freedom of establishment and the free movement of capital is justified by the objective of ensuring that lawyers can exercise their profession independently and in compliance with their professional conduct obligations.

    Kategorien: European Court of Justice
    Schlagwörter: law firm
  18. 06. August 2021

    Penalties due to incomplete cross border documentation in br ...

    In its referral to the European Court of Justice (ECJ) for a preliminary ruling, the Regional Tax Court of Bremen raises doubts as to whether the penalty surcharge under Section 162 (4) Fiscal Code due on failure to present proper documentation in cross border business relations is in line with the freedom of establishment in Art. 49 TFEU and the freedom to provide services (Art. 56 TFEU).

    Kategorien: Tax Court
    Schlagwörter: penalty surcharge, cross border transact ...
  19. 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 ...
  20. 14. Oktober 2022

    ECJ confirms German penalty charges for failure to submit su ...

    The European Court of Justice (ECJ) decided that the German penalty surcharge for failure to present proper documentation in cross border business relations is in line with the EU principle of freedom of establishment. Although there is a restriction because the documentation requirements and the associated penalty only apply to taxpayers engaged in business relationships with related parties abroad, the measures are proportionate, don’t go beyond what is necessary to attain the objective pursued and are necessary to ensure a balanced taxation powers between Member States.

    Kategorien: European Court of Justice
    Schlagwörter: documentation, cross border transactions
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