The Resource Der EuGH-Fall Marks & Spencer : Rückschlüsse für die deutsche Organschaftsbesteuerung

Der EuGH-Fall Marks & Spencer : Rückschlüsse für die deutsche Organschaftsbesteuerung

Label
Der EuGH-Fall Marks & Spencer : Rückschlüsse für die deutsche Organschaftsbesteuerung
Title
Der EuGH-Fall Marks & Spencer : Rückschlüsse für die deutsche Organschaftsbesteuerung
Creator
Subject
Language
eng
Summary
The article analyses the opinion of the ECJ's Advocate General in the Marks & Spencer case and examines the potential consequences for the German fiscal unity regime. According to the authors, the German fiscal unity is incompatible with EU law. Even though the ECJ's Marks & Spencer decision will not have a direct impact on the German system, it would be desirable that the German legislator introduces an EU-law-conform system prior to a decision of the ECJ obliging him to do so
Citation source
In: Betriebs-Berater. - Heidelberg. - Vol. 60 (2005),
http://library.link/vocab/creatorName
  • Balmes, F
  • Brück, M.J.J
  • Ribbrock, M
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • group treatment
  • tax consolidation
  • cross-border loss relief
  • ECJ case law
  • Marks & Spencer case
Label
Der EuGH-Fall Marks & Spencer : Rückschlüsse für die deutsche Organschaftsbesteuerung
Instantiates
Publication
Label
Der EuGH-Fall Marks & Spencer : Rückschlüsse für die deutsche Organschaftsbesteuerung
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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