09.04.2021 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. Categories: Constitutional CourtKeywords: allocation of taxing rights, income corr ...
06.06.2018 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. Categories: European Court of JusticeKeywords: CFC provisions, freedom of establishment ...
