The Resource Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht
Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht
Resource Information
The item Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht 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 Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht 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
- Under the old German corporate imputation system, foreign tax due on dividends derived by a German shareholder from a participation in a foreign company did not qualify for an imputation credit. After the ECJ's "Manninen"-decision, however, the imputation credit might have to be granted retroactively. The German legislator thus introduced a provision aiming at limiting the retroactive availability of the imputation credit. The compatibility of these new rules with EU law is doubtful, as shown by the author
- Language
- eng
- Label
- Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht
- Title
- Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht
- Language
- eng
- Summary
- Under the old German corporate imputation system, foreign tax due on dividends derived by a German shareholder from a participation in a foreign company did not qualify for an imputation credit. After the ECJ's "Manninen"-decision, however, the imputation credit might have to be granted retroactively. The German legislator thus introduced a provision aiming at limiting the retroactive availability of the imputation credit. The compatibility of these new rules with EU law is doubtful, as shown by the author
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 14 (2005),
- http://library.link/vocab/creatorName
- Hahn, H. (Hartmut)
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- ECJ case law
- imputation system
- Label
- Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht
- Label
- Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht
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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/Paragr.-175-Abs.-2-AO-n.-F.-und-das-EuGH-Urteil/h9TN6UAYHis/" 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/Paragr.-175-Abs.-2-AO-n.-F.-und-das-EuGH-Urteil/h9TN6UAYHis/">Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht</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/Paragr.-175-Abs.-2-AO-n.-F.-und-das-EuGH-Urteil/h9TN6UAYHis/" 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/Paragr.-175-Abs.-2-AO-n.-F.-und-das-EuGH-Urteil/h9TN6UAYHis/">Paragr. 175 Abs. 2 AO n. F. und das EuGH-Urteil in der Rechtssache Manninen : ein Lehrstück darüber, wie man es nicht macht</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>
