18.12.2014 No trade tax “Organschaft” privilege for interest paid to fo ... The Supreme Tax Court has held that restricting a trade tax privilege to domestic units of a tax group does not infringe a group’s freedom of Establishment. Categories: Supreme Tax Court casesKeywords: Organschaft, trade tax, long-term intere ...
21.07.2011 German trade tax restriction on interest deductibility uphel ... The ECJ has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive. Categories: From EuropeKeywords: trade tax, long-term interest, long term ...
