Suchergebnisse für: `income-correction` (3 gefunden)

1. 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 ...
2. 28. Mai 2018

   ECJ decision German CFC regulations to be published on 31 Ma ...

   The publication of the decision of the European Court for Justice (ECJ) in the Hornbach-Baumarkt case is scheduled for 31 May 2018.

   Kategorien: European Court of Justice

   Schlagwörter: freedom of establishment, CFC, allocatio ...
3. 06. Juni 2018

   German CFC rules may be compatible with EU law

   The European Court of Justice held that the German CFC regulations – as such – do not generally pose a restriction on the freedom of establishment.

   Kategorien: European Court of Justice

   Schlagwörter: CFC provisions, freedom of establishment ...