Duttine, Tino
Germany limitation on benefits rules two cases, one decision / Tino Duttine .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Inbound investors into Germany have welcomed a decision by the CJEU, relating to two cases; both brought an action against the German Federal Tax Office before the fiscal court in Cologne on the ground that the German limitation on benefits provision is incompatible with the European Parent-Subsidiary Directive and the freedom of establishment.
INVERSIONES EXTRANJERAS
BENEFICIOS
IMPUESTOS
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
ESTABLECIMIENTO PERMANENTE
ALEMANIA
Tax Planning International Review 0309-7900 v. 45, n. 4, April 2018, p. 27-30
Germany limitation on benefits rules two cases, one decision / Tino Duttine .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Inbound investors into Germany have welcomed a decision by the CJEU, relating to two cases; both brought an action against the German Federal Tax Office before the fiscal court in Cologne on the ground that the German limitation on benefits provision is incompatible with the European Parent-Subsidiary Directive and the freedom of establishment.
INVERSIONES EXTRANJERAS
BENEFICIOS
IMPUESTOS
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
ESTABLECIMIENTO PERMANENTE
ALEMANIA
Tax Planning International Review 0309-7900 v. 45, n. 4, April 2018, p. 27-30