26.06.2018 Current version of German anti-treaty shopping legislation i ... On 25 June 2018, the European Court of Justice published its decision of 14 June 2018 concerning the current version of the German anti-treaty /anti-directive shopping legislation. Categories: European Court of JusticeKeywords: freedom of establishment, Parent/Subsidi ...
26.06.2018 Tax & Legal News - Issue 4, June 2018 Some of the topics in this issue: Administration amends circular on treaty-shopping rules, Pensions paid abroad subject to limited tax liability, ECJ - Denmark to set-off final losses of foreign EU-branch. Categories: Tax & Legal NewsKeywords: Final PE losses, anti-treaty shopping ru ...
02.05.2018 Federal Ministry of Finance amends earlier circular on treat ... On 20 December 2017 the European Court of Justice (ECJ) took the view that Section 50d (3) Income Tax Act prohibiting certain intermediary foreign companies from (full or partial) refund of German withholding tax was incompatible with both the Parent-Subsidiary Directive and the freedom of establishment. The German Tax Authorities have recently issued a circular on its application of the rules. Categories: Official PronouncementsKeywords: Parent/Subsidiary Directive, refund clai ...
09.01.2018 Tax & Legal News – Issue 1, January 2018 In this issue: PwC Reports, Official pronouncements, Tax Court Cases and From Europe Categories: Tax & Legal NewsKeywords: anti-treaty shopping rule, troubled busi ...
27.12.2017 Tax & Legal Newsflash - 21 December 2017 ECJ: German Anti-Treaty-Shopping Rule infringes EU law. Categories: Tax & Legal NewsflashKeywords: anti-treaty shopping rule
22.12.2017 ECJ – German Anti-Treaty-Shopping Rule infringes EU law On 20 December 2017 the European Court of Justice (ECJ) issued its decision on two cases referred to it by the Cologne Tax Court on the compatibility of the anti-abuse rule in Section 50d Income Tax Act (ITA) with EU law. According to Section 50d (3) ITA certain intermediary foreign companies are not entitled to a (full or partial) refund of German withholding tax; without a preceding oral hearing the ECJ took the view that the section was incompatible with both the Parent-Subsidiary Directive and the freedom of establishment. - See update further below! Categories: European Court of JusticeKeywords: freedom of establishment, anti-treaty sh ...
24.11.2017 German exclusion from withholding tax relief in conflict wit ... The German anti- treaty shopping rule denying full or partial relief from withholding tax, as otherwise prescribed under a double tax treaty or applicable EU directive, is questioned by the Lower Tax Court of Cologne as being in violation of community law. The question has been referred to the ECJ in number of cases. Categories: Supreme Tax Court cases, From EuropeKeywords: dividend withholding tax, treaty relief, ...
