Suchergebnisse für: `fundamental-freedoms` (7 gefunden)

1. 30. April 2021

   Recognition of charitable status of foreign foundations foll ...

   In a tax court ruling, the Lower Saxony Tax Court considered the requirements applicable to a foundation established under foreign law.

   Kategorien: Tax Court

   Schlagwörter: Charities, charitable status, tax privil ...
2. 27. September 2018

   German trade tax exemption for third country dividends in br ...

   On 20 September 2018, the European Court of Justice held that the “activity clause” in the German trade tax act for third country sourced dividends is contrary to the free movement of capital (Art. 63 of the Treaty on the Functioning of the EU - TFEU).

   Kategorien: European Court of Justice

   Schlagwörter: trade tax exemption, third country divid ...
3. 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 ...
4. 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: inheritance tax, freedom of capital move ...
5. 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 ...
6. 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 ...
7. 26. Februar 2021

   Swedish interest deduction rule incompatible with EU law

   In a recent judgement the European Court of Justice (ECJ) has clarified that it is contrary to the freedom of establishment to deny the deduction of interest costs on a loan from a normally taxed group company, if this would not have happened had the loan been granted from a normally taxed Swedish group company instead.

   Kategorien: European Court of Justice

   Schlagwörter: interest deduction, cross-border loan