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 CourtSchlagwörter: allocation of taxing rights, income corr ...
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 JusticeSchlagwörter: freedom of establishment, CFC, allocatio ...
