The Resource Das EuGH-Urteil in der Rechtssache Schempp : wächst der steuerpolitische Spielraum der Mitgliedstaaten? = ECJ decision in the Schempp case : more room for Member states?

Das EuGH-Urteil in der Rechtssache Schempp : wächst der steuerpolitische Spielraum der Mitgliedstaaten? = ECJ decision in the Schempp case : more room for Member states?

Label
Das EuGH-Urteil in der Rechtssache Schempp : wächst der steuerpolitische Spielraum der Mitgliedstaaten? = ECJ decision in the Schempp case : more room for Member states?
Title
Das EuGH-Urteil in der Rechtssache Schempp : wächst der steuerpolitische Spielraum der Mitgliedstaaten? = ECJ decision in the Schempp case : more room for Member states?
Creator
Subject
Language
  • ger
  • eng
Summary
In his tax declarations a German national resident in Germany sought to deduct the maintenance payments to his former spouse resident in Austria, in accordance with the first and second sentences of Paragraph 1a(1)(1) of the German EStG. However, in his income tax assessment, the Finanzamt refused to allow him the deduction on the ground that it had not received a certificate from the Austrian tax authorities to show that his former spouse had been taxed in Austria on the maintenance payments, as prescribed by the third sentence of Paragraph 1a(1)(1). Mr Schempp was unable to produce such a certificate, as Austrian tax law excludes taxation of maintenance payments and does not allow them to be deducted. The German Bundesfinanzhof (Federal Tax Court), taking the view that the proceedings raised questions of interpretation of Community law, decided to stay the proceedings and refer the question whether the German tax rules infringe Art 12 and Art 18 EC to the Court for a preliminary ruling. The author analyses the ECJ's decision critically and concludes that the ECJ is changing its case law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • deductions
  • divorce
Label
Das EuGH-Urteil in der Rechtssache Schempp : wächst der steuerpolitische Spielraum der Mitgliedstaaten? = ECJ decision in the Schempp case : more room for Member states?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2005/R-S/SWI/9_411-416.zip
Instantiates
Publication
Note
20050913
Label
Das EuGH-Urteil in der Rechtssache Schempp : wächst der steuerpolitische Spielraum der Mitgliedstaaten? = ECJ decision in the Schempp case : more room for Member states?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2005/R-S/SWI/9_411-416.zip
Publication
Note
20050913

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