Montag directly linked German pension payments deductible, CJEU says by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 2019Subject(s): NO RESIDENTES | IMPUESTOS | PENSIONES | COTIZACIONES SOCIALES | DEDUCCIONES | ALEMANIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 93, n. 10, March 11, 2019, p. 1085-1088Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/10-3 (Browse shelf) | Available | OP 138-Bis/2019/93/10-3 |
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.
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