The Resource Pending cases filed by German courts : the Meilicke, Burda, Gronfeldt, Jäger, Heinrich Bauer Verlag, Rewe Zentralfinanz, Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell cases

Pending cases filed by German courts : the Meilicke, Burda, Gronfeldt, Jäger, Heinrich Bauer Verlag, Rewe Zentralfinanz, Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell cases

Label
Pending cases filed by German courts : the Meilicke, Burda, Gronfeldt, Jäger, Heinrich Bauer Verlag, Rewe Zentralfinanz, Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell cases
Title
Pending cases filed by German courts : the Meilicke, Burda, Gronfeldt, Jäger, Heinrich Bauer Verlag, Rewe Zentralfinanz, Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell cases
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Subject
Language
eng
Summary
This paper discusses pending cases filed by Germany. The Meilicke case (C-292/04) deals with the former German imputation system for dividend taxation and its compatibility with EU law. The Burda case (C-284/06) concerns the taxation of a cross-border dividend at subsidiary level under the former German imputation system. The Gronfeldt case (C-436/06) deals with the transitional rules for taxation of capital gains as applicable in 2001. The Jäger case (C-256/06) concerns German inheritance tax for French agricultural land and forestry. The Heinrich Bauer Verlag case (C-360/06) deals with the valuation of shares in foreign companies. Rewe Zentralfinanz (C-347/04) deals with write-downs on foreign investments and whether it is in breach of EU law to disallow these for tax deduction if write-downs on equivalent domestic investments are deductible without restriction. Lidl Belgium (C-414/06) concerns the deductibility of foreign permanent establishment losses. Stahlwerk Ergste Westig (C-415/06) concerns taxation of an outbound investment in the United States of America. Deutsche Shell (C-293/06) deals with currency losses that occurred upon the repatriation of capital allotted to a foreign permanent establishment back to the German head office
Citation source
Bound in: ECJ - recent developments in direct taxation 2007. - Wien : Linde, 2007 ; p. 47-90
http://library.link/vocab/creatorName
Lüdicke, J. (Jürgen)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • imputation system
  • dividend
  • inheritance tax
  • valuation
  • depreciation
  • deductions
  • loss relief
  • PE
  • fundamental freedoms
  • foreign currency gains and losses
Label
Pending cases filed by German courts : the Meilicke, Burda, Gronfeldt, Jäger, Heinrich Bauer Verlag, Rewe Zentralfinanz, Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell cases
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Label
Pending cases filed by German courts : the Meilicke, Burda, Gronfeldt, Jäger, Heinrich Bauer Verlag, Rewe Zentralfinanz, Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell cases
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