The Resource Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform

Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform

Label
Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform
Title
Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform
Creator
Subject
Language
eng
Summary
Whenever government authorities have discretion, the practice of the European Commission, as well as the European Court of Justice (ECJ), is to assume that those authorities are affording certain businesses a selective advantage. Not every form of discretion, however, creates a selective advantage. This article analyses the factors that indicate that discretion amounts to a selective advantage in the context of a provision contained in the Draft Bill of 8 July 2015 on the Reform of the German Inheritance and Gift Tax Act
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
  • Vogel, N
  • Bäuml, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • gift tax
  • State aid
  • justification
Label
Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform
Instantiates
Publication
Label
Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform
Publication

Library Locations

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      52.3736660 4.9336932
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