The Resource Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland vor dem EuGH = Arbitration procedure according to art 25 para 5 of the tax treaty with Germany before the ECJ

Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland vor dem EuGH = Arbitration procedure according to art 25 para 5 of the tax treaty with Germany before the ECJ

Label
Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland vor dem EuGH = Arbitration procedure according to art 25 para 5 of the tax treaty with Germany before the ECJ
Title
Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland vor dem EuGH = Arbitration procedure according to art 25 para 5 of the tax treaty with Germany before the ECJ
Creator
Subject
Language
eng
Summary
In the course of the oral phase of the European Court of Justice (ECJ) proceedings concerning the qualification of German profit-participation certificates, in the case C-648/15, Republic of Austria vs. Federal Republic of Germany, the public hearing was held on 6 December 2016, before the Grand Chamber of the ECJ. The author, who participated in that hearing as a representative of the Austrian tax administration, gives a brief overview of the current status of the proceedings
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 1 ; p. 36-41
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • tax treaty
  • treaty interpretation
  • qualification conflict
Label
Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland vor dem EuGH = Arbitration procedure according to art 25 para 5 of the tax treaty with Germany before the ECJ
Instantiates
Publication
Label
Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland vor dem EuGH = Arbitration procedure according to art 25 para 5 of the tax treaty with Germany before the ECJ
Publication

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