German trade tax rules breached EU law, says CJEU by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 2018Subject(s): DEDUCCIONES | IMPUESTO DE SOCIEDADES | BENEFICIOS | ALEMANIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | UNION EUROPEA
In:
Tax Notes International v. 92, n. 8, November 19, 2018, p. 797-800Summary: In this article, the author analyses the Court of Justice of the European Union's judgment in EV (Case C-685/16), in which the Court held that German trade tax rules that treated a deduction of profits from shareholdings in a company established in a non-EU member state more strictly than a similar deduction for an EU-based company breached EU law.
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Resumen.
In this article, the author analyses the Court of Justice of the European Union's judgment in EV (Case C-685/16), in which the Court held that German trade tax rules that treated a deduction of profits from shareholdings in a company established in a non-EU member state more strictly than a similar deduction for an EU-based company breached EU law.
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