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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- 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
- Language
- eng
- 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
- 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
- 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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<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/Pending-cases-filed-by-German-courts--the/23-LKZ5E_lA/" 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/Pending-cases-filed-by-German-courts--the/23-LKZ5E_lA/">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</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/Pending-cases-filed-by-German-courts--the/23-LKZ5E_lA/" 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/Pending-cases-filed-by-German-courts--the/23-LKZ5E_lA/">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</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>
