Puls, Michael
German Federal Constitutional Court strengthens role of ECJ as lawful judge in German cross-border tax matters electrónico / Michael Puls and Nadia C. Altenburg .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The German Federal Court passed a verdict (IR 73/16) emphasizing the importance of ECJ case law for cases regarding cross-border transfer pricing issues. The decision regards a cross-border loan that was allegedly not at arm’s length due to the lack of sufficient collateral provided. The German Federal Court ruled that, in order to prevent eroding the ECJ’s importance, ECJ case law must be considered by national courts and that the ECJ must be consulted in situations where clear guidance or interpretation from the ECJ under the acte clair and acte éclairé doctrines is not available.
PRECIOS DE TRANSFERENCIA
OPERACIONES TRANSFRONTERIZAS
ALEMANIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Altenburg, Nadia C.
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021
German Federal Constitutional Court strengthens role of ECJ as lawful judge in German cross-border tax matters electrónico / Michael Puls and Nadia C. Altenburg .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The German Federal Court passed a verdict (IR 73/16) emphasizing the importance of ECJ case law for cases regarding cross-border transfer pricing issues. The decision regards a cross-border loan that was allegedly not at arm’s length due to the lack of sufficient collateral provided. The German Federal Court ruled that, in order to prevent eroding the ECJ’s importance, ECJ case law must be considered by national courts and that the ECJ must be consulted in situations where clear guidance or interpretation from the ECJ under the acte clair and acte éclairé doctrines is not available.
PRECIOS DE TRANSFERENCIA
OPERACIONES TRANSFRONTERIZAS
ALEMANIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Altenburg, Nadia C.
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021