Heidecke, Björn
German tax authorities' first reaction after the ECJ's Hornbach decision an attempt to limit the damage? / Björn Heidecke, Markus Kircher and Janis Sussick .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
In summer 2018, the European Court of Justice found that one of the core German transfer pricing laws might not be fully compliant with EU law. Germany's Ministry of Finance has now issued its first administrative reaction to this court decision. In this article, the authors explain the legal background for the Court's decision, outline the regulations in the new German administrative guidance and discuss whether the new guidance can help to resolve the uncertainty for taxpayers.
PRECIOS DE TRANSFERENCIA
ALEMANIA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Kircher, Markus
Sussick, Janis
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019, p. 82-86
German tax authorities' first reaction after the ECJ's Hornbach decision an attempt to limit the damage? / Björn Heidecke, Markus Kircher and Janis Sussick .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
In summer 2018, the European Court of Justice found that one of the core German transfer pricing laws might not be fully compliant with EU law. Germany's Ministry of Finance has now issued its first administrative reaction to this court decision. In this article, the authors explain the legal background for the Court's decision, outline the regulations in the new German administrative guidance and discuss whether the new guidance can help to resolve the uncertainty for taxpayers.
PRECIOS DE TRANSFERENCIA
ALEMANIA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Kircher, Markus
Sussick, Janis
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019, p. 82-86