The Resource Anrechnung ausländischer Steuern nach dem EuGH-Urteil in der Rechtssache "Manninen" trotz Bestandskraft?

Anrechnung ausländischer Steuern nach dem EuGH-Urteil in der Rechtssache "Manninen" trotz Bestandskraft?

Label
Anrechnung ausländischer Steuern nach dem EuGH-Urteil in der Rechtssache "Manninen" trotz Bestandskraft?
Title
Anrechnung ausländischer Steuern nach dem EuGH-Urteil in der Rechtssache "Manninen" trotz Bestandskraft?
Creator
Subject
Language
  • ger
  • eng
Summary
An overview of the decision of the ECJ in the "Manninen"-case (C-319/02, 7 September 2004). In an evaluation, de Weerth (See: Deutsches Steuerrecht. - Vol. 42 (2004), no. 47 ; p. 1992-1995) addresses the impact of the decision on the old German imputation system; de Weerth comes to the result that the imputation credit, contrary to the rules under the old German imputation system, has to be available in respect of dividends derived from an EU-resident company. Gosch discuss whether in such cross-border cases, the imputation credit is only available if the tax assessment for the relevant year is still appealable, or whether the imputation credit also has to be granted in cases where the tax assessment has already become non-appealable. Gosch supports the former
Citation source
In: Deutsches Steuerrecht. - München. - Vol. 42 (2004),
http://library.link/vocab/creatorName
Gosch, D
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • dividend
  • imputation system
  • ECJ case law
Label
Anrechnung ausländischer Steuern nach dem EuGH-Urteil in der Rechtssache "Manninen" trotz Bestandskraft?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/A-D/DSTR/47_1988-1992.zip
Publication
Note
20041216

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