Repayment of capital a real evergreen under German and EU tax law Florian Haase
By: Haase, Florian
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Material type: 
ArticleSubject(s): CAPITAL | IMPUESTO DE SOCIEDADES | ALEMANIA | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | ARMONIZACION FISCAL | UNION EUROPEA
In:
EC Tax Review v. 31, n. 6, December 2022, p. 337-340Summary: The discussion about the tax consequences of a repayment of capital contributions made by corporations has been going on for years in Germany. Today, the issue has been defused, but uncertainties remain for non-EU corporations that make payments to their German shareholders.
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Resumen.
The discussion about the tax consequences of a repayment of capital contributions made by corporations has been going on for years in Germany. Today, the issue has been defused, but uncertainties remain for non-EU corporations that make payments to their German shareholders.
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