Germany limitation on benefits rules two cases, one decision Tino Duttine
By: Duttine, Tino
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Material type: 
ArticlePublisher: 2018Subject(s): INVERSIONES EXTRANJERAS | BENEFICIOS | IMPUESTOS | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | ESTABLECIMIENTO PERMANENTE | ALEMANIA
In:
Tax Planning International Review v. 45, n. 4, April 2018, p. 27-30Summary: 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.
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| OP 804/2018/4-5 Nigeria's 2018 budget | OP 804/2018/4-6 The importance of substance in a private equity fund context | OP 804/2018/4-7 India | OP 804/2018/4-8 Germany limitation on benefits rules | OP 804/2018/5 Tax Planning International Review | OP 804/2018/5-1 Digitalized economy | OP 804/2018/5-2 Group financing and BEPS |
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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.
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