The Resource Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt : case C-298/05

Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt : case C-298/05

Label
Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt : case C-298/05
Title
Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt : case C-298/05
Contributor
Subject
Language
eng
Summary
Judgment by the European Court of Justice dated 6 December 2007. The taxpayer was resident in Germany and was one of the partners of a Belgian partnerhsip. German tax law subjected the income the taxpayer derived from the partnership to liability to income tax in Germany, subject to a deduction for the tax paid in Belgium. The taxpayer argued that under the Belgian-German tax treaty, the income should have been exempt from tax in Germany and also that the imposition of liability for German tax was discriminatory and an interference in the taxpayer's freedom of establishment and freedom of movement of capital
Citation source
In: International tax law reports. - London. - Vol. 10 (2008),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • ECJ case law
  • tax treaty
  • fundamental freedoms
  • domestic tax law
  • credit method
Label
Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt : case C-298/05
Instantiates
Publication
Label
Columbus Container Services BVBA & Co v Finanzamt Bielefeld-Innenstadt : case C-298/05
Publication

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