The Resource German 1997 Annual Tax Act passed

German 1997 Annual Tax Act passed

Label
German 1997 Annual Tax Act passed
Title
German 1997 Annual Tax Act passed
Creator
Subject
Summary
The aim of the 1997 Annual Tax Act is to adjust German legislation in accordance with two decisions of the German Federal Constitutional Court in June 1995. The Court ruled that the German net assets tax system and the German regulations regarding inheritance and gift tax, in particular the underlying valuation rules for real estate property, are unconstitutional. The authors analyse the act in detail
Citation source
In: Tax Planning International. - London. - Vol. 24 (1996),
http://library.link/vocab/creatorName
  • Börst, J
  • Endres, D
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • immovable property
  • valuation
Label
German 1997 Annual Tax Act passed
Instantiates
Publication
Abbreviated title
TPI
Label
German 1997 Annual Tax Act passed
Publication
Abbreviated title
TPI

Library Locations

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