O'Shea, Tom
Montag directly linked German pension payments deductible, CJEU says / by Tom O'Shea .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article the author examines the Court of Justice of the European Union's Montag judgment, in which it held that a nonresident individual earning income in Germany could deduct German compulsory occupational pension contributions when the payments were directly linked to activity generating the German income.
NO RESIDENTES
IMPUESTOS
PENSIONES
COTIZACIONES SOCIALES
DEDUCCIONES
ALEMANIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 93, n. 10, March 11, 2019, p. 1085-1088
Montag directly linked German pension payments deductible, CJEU says / by Tom O'Shea .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article the author examines the Court of Justice of the European Union's Montag judgment, in which it held that a nonresident individual earning income in Germany could deduct German compulsory occupational pension contributions when the payments were directly linked to activity generating the German income.
NO RESIDENTES
IMPUESTOS
PENSIONES
COTIZACIONES SOCIALES
DEDUCCIONES
ALEMANIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 93, n. 10, March 11, 2019, p. 1085-1088