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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
Non-conformity of Section 15 German Foreign Tax Code concerning the taxation of foreign family trusts with EC law?
Publication

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