German tax authorities' first reaction after the ECJ's Hornbach decision an attempt to limit the damage? Björn Heidecke, Markus Kircher and Janis Sussick
By: Heidecke, Björn
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Contributor(s): Kircher, Markus | Sussick, Janis.
Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ALEMANIA | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
International Transfer Pricing Journal v. 26, n. 2, March / April 2019, p. 82-86Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/2-1 (Browse shelf) | Available | ITPJ/2019/2-1 |
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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.
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