The Resource Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?
Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?
Resource Information
The item Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article analyses the EC law conformity of Section 15 German Foreign Tax Code (GFTC), a special regulation concerning the taxation of foreign family trusts according to German domestic law. In particular, it reflects on the infringement proceeding initiated by the European Commission dating 23 July 2007 and the proposed amendment of Section 15 GFTC by the German annual tax law for 2009 introduced by the German government as a consequence of the infringement proceeding
- Language
- eng
- Label
- Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?
- Title
- Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?
- Language
- eng
- Summary
- This article analyses the EC law conformity of Section 15 German Foreign Tax Code (GFTC), a special regulation concerning the taxation of foreign family trusts according to German domestic law. In particular, it reflects on the infringement proceeding initiated by the European Commission dating 23 July 2007 and the proposed amendment of Section 15 GFTC by the German annual tax law for 2009 introduced by the German government as a consequence of the infringement proceeding
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
- http://library.link/vocab/creatorName
- Lühn, T
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- trust
- EU law
- fundamental freedoms
- Label
- Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?
- Label
- Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Non-conformity-of-Section-15-German-Foreign-Tax/3Da0sYAZSyg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Non-conformity-of-Section-15-German-Foreign-Tax/3Da0sYAZSyg/">Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Non-conformity-of-Section-15-German-Foreign-Tax/3Da0sYAZSyg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Non-conformity-of-Section-15-German-Foreign-Tax/3Da0sYAZSyg/">Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
