The Resource Die Betriebsaufspaltung auf (Auslands-)Reise : BFH, Urteil v. 17.11.2020 - I R 72/16

Die Betriebsaufspaltung auf (Auslands-)Reise : BFH, Urteil v. 17.11.2020 - I R 72/16

Label
Die Betriebsaufspaltung auf (Auslands-)Reise : BFH, Urteil v. 17.11.2020 - I R 72/16
Title
Die Betriebsaufspaltung auf (Auslands-)Reise : BFH, Urteil v. 17.11.2020 - I R 72/16
Creator
Subject
Language
eng
Summary
During its almost 90-year journey through German tax law, the legal institute for the company split-up has been exposed to repeated critical voices. The core of this criticism is, inter alia, the lack of clear legal dogmatic qualification of the income of the owner, i.e whether his / her asset management activity is reclassified as a commercial activity as a result of a fiction or whether it maintains an original or derivative commercial enterprise. In addition, from a German perspective, the application of the business separation principles across the border is in dispute. In its ruling of 17 November 2020, the Federal Fiscal Court (BFH) has taken a position on this. This article sets out the central points of the decision and critically assesses the implications of the latest stage of the journey for future cases
Citation source
In: IWB. - Herne. - (2021), no. 15 ; p. 628-640
http://library.link/vocab/creatorName
  • Schade, F
  • Poerschke, P
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • split-up
  • income classification
  • tax treaty
  • PE
  • case law
Label
Die Betriebsaufspaltung auf (Auslands-)Reise : BFH, Urteil v. 17.11.2020 - I R 72/16
Instantiates
Publication
Label
Die Betriebsaufspaltung auf (Auslands-)Reise : BFH, Urteil v. 17.11.2020 - I R 72/16
Publication

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