The Resource Auswirkungen der EuGH-Verfahren Manninen/Meilicke für die Investmentbesteuerung

Auswirkungen der EuGH-Verfahren Manninen/Meilicke für die Investmentbesteuerung

Label
Auswirkungen der EuGH-Verfahren Manninen/Meilicke für die Investmentbesteuerung
Title
Auswirkungen der EuGH-Verfahren Manninen/Meilicke für die Investmentbesteuerung
Creator
Subject
Language
eng
Summary
The article examines the consequences of the expected ECJ-decision in the Meilicke-case (on the former German imputation system - essentially the same situation like in the Manninen-case) for the taxation of investment funds. In the authors' view, in the case that the ECJ, as commonly expected, rules against the compatibility of the old imputation system with EU law, the right to retroactively claim the imputation credit in respect of foreign corporate income tax on foreign dividends will also apply to unit holders of domestic investment funds
Citation source
In: Betriebs-Berater. - Frankfurt am Main. - Vol. 60 (2005),
http://library.link/vocab/creatorName
Lindemann, A
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • imputation system
  • imputation system
  • dividend
  • investment fund
Label
Auswirkungen der EuGH-Verfahren Manninen/Meilicke für die Investmentbesteuerung
Instantiates
Publication
Label
Auswirkungen der EuGH-Verfahren Manninen/Meilicke für die Investmentbesteuerung
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...