Tax & Legal

Categories: All (2 found)

1. 11.02.2019

   Response of tax authorities to European Court of Justice’s d ...

   The tax authorities of the Federal States have issued a joint response to the ECJ’s decision in EV (C-685/16) on 20 September 2018, in which the Court decided that the “activity requirement,” contained in the rule providing for a trade tax exemption on distributions from third countries contravened EU law.

   Categories: Official Pronouncements

   Keywords: free movement of capital, EU Law, trade ...
2. 27.09.2018

   German trade tax exemption for third country dividends in br ...

   On 20 September 2018, the European Court of Justice held that the “activity clause” in the German trade tax act for third country sourced dividends is contrary to the free movement of capital (Art. 63 of the Treaty on the Functioning of the EU - TFEU).

   Categories: European Court of Justice

   Keywords: trade tax exemption, third country divid ...